MASTER 
NEGATIVE 

NO.  95-82360 


COPYRIGHT  STATEMENT 


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Author: 

U.S.  Bureau  of  the 
Census 

Title: 

Instructions  to  clerks  and 
special  agents 

Place: 


Washington,  D 

Date: 

1918 


MASTER   NEGATIVE   # 


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U.  S.    Bureau  of  the  census, 

...  Instructions  to  clerks  and  special  agents.  Statistics 
of  cities  liavinj^  a  population  of  over  30,000.  Municipal 
finance.  Department  of  commerce.  Bureau  of  the  cen- 
sus.   AVaslnngton,  Govt,  print,  off.,  1918. 

187  p.    175''". 


1.  Municipal  finance— U.  S.        i.  Title. 


Library  of  Congress 
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INSTRUCTIONS 

to  CLERKS  and  SPECIAL  AGENTS 


STATISTICS  OF  CITIES 
HAVING  A  POPULATION 
OF  OVER  30,000 


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MUNICIPAL  FINANCE 


DEPARTMENT    OF    COMMERCE 
BUREAU   OF   THE  CENSUS 


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INSTRUCTIONS 

/o  CLERKS  and  SPECIAL  AGENTS 


STATISTICS  OF  CITIES 
HAVING  A  POPULATION 
OF  OVER  30,000 


MUNICIPAL  FINANCE 


DEPARTMENT    OF    COMMERCE 
BUREAU   OF   THE  CENSUS 


. 


WASHINQTON  :  OOVERNHBNT  MIHTIHO  OFFICE  !  IMS 


DEPARTMENT  OF  COMMERCE, 

Bureau  of  the  Census, 
Washington,  D.  C,  January  8,  1918. 
This  book  of  instructions  was  prepared  in  1912  for  the  use 
of  clerks  and  special  agents  in  collecting  data  for  statistics  on 
municipal  finance  as  a  part  of  the  official  statistics  of  cities 
having  a  population  of  over  30,000.  These  instructions  have 
been  used  in  the  preparation  of  the  Financial  Statistics  of 
Cities  for  the  fiscal  years  1911  to  1917.  This  reprint  has  been 
made  principally  to  supply  the  demand  for  these  instructions 
on  the  part  of  officials  of  cities,  professional  accountants,  and 
others  interested  in  installing  uniform  municipal  accounts 
throughout  the  country. 


pm.^^  fn 


Director  of  the  Census. 

(3) 


MUNICIPAL   FINANCE. 


INSTRUCTIONS   TO   CLERKS   AND   SPECIAL   AGENTS, 


OBJECT    OF    THE    CENSUS    INVESTIGATIONS    RELATING    TO    MUNICIPAL 

FINANCE. 

The  object  of  the  census  investigations  of  municipal  finance 
is  to  secure  and  present  the  principal  data  relating  thereto  in 
a  form  which  will  admit  of  comparisons  between  the  transac- 
tions and  conditions  of  the  several  cities  and  between  those  of  a 
given  city  for  different  years,  and  provide  bases  for  computing 
per  capita  and  other  unit  costs  of  various  classes  of  municipal 
service  and  different  kinds  of  municipal  improvements  and 
properties. 

TRANSACTIONS   TO  BE  REPORTED. 

Census  statistics  of  municipal  finance  are  by  the  requirements 
of  law  based  upon  the  official  records  of  cities.  Those  records, 
so  far  as  they  are  exhibits  of  financial  transactions,  are,  in  the 
great  majority  of  cases,  the  records  of  receipts  and  payments. 
Under  such  circumstances  the  only  statistics  of  financial  trans- 
actions that  are  practicable  arc  classified  exhibits  of  receipts 
and  payments;  and  to  secure  such  statistics  municipal  receipts 
and  payments  must  be  classified  and  arranged  under  significant 
heads,  in  accordance  with  instructions  and  definitions  of  terms 
that  will  guarantee  the  proper  segregation  of  data  under  the 
titles  selected  and  secure  accurate  and  uniform  use  of  all  ac- 
counting and  other  terms  employed. 

BASES  OF  CLASSIFICATIONS. 

City  governments  being  organized  and  maintained  as  they 
are  at  the  common  cost  of  the  citizens  and  taxpayers  for  (1) 
protecting  person,  property,  and  health;    (2)   providing  social 

(5) 


6 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


k  I 


conveniences  and  necessities;  (3)  caring  for  the  dependent  and 
delinquent  classes;  and  (4)  bettering  social  conditions,  the 
most  significant  classification  of  municipal  receipts  and  payments 
that  can  be  made  is  one  that  segregates  from  the  total  receipts 
and  payments  (a)  the  amount  of  the  contributions  of  the  citi- 
zens and  taxpayers  for  the  maintenance  of  their  government 
and  (6)  the  amounts  of  governmental  costs.  Such  a  classifica- 
tion is  made  the  principal  one  in  the  census  statistics  of  munic- 
ipal transactions. 

A  second  classification  employed  by  the  Bureau  of  the  Census 
is  one  that  separates  the  receipts  from  and  payments  to  the 
public  from  the  receipts  and  payments  that  represent  transac- 
tions between  the  several  divisions,  departments,  enterprises, 
funds,  and  accounts  of  the  city.  To  aid  clerks  and  agents  of 
the  census  in  making  these  two  kinds  of  classifications  correctly 
and  with  uniformity,  mention  is  here  made  of  the  principal 
divisions  or  titles  arranged  for  each  classification,  and  the  most 
important  accounting  and  economic  terms  employed  are  here 
defined. 

ACCOUNTING  TERMINOLOGY. 

Municipal  revenues. — Municipal  revenues  are  the  moneys  or 
moneys'  worth  that  add  to  the  assets  of  municipalities  without 
creating  debt  liabilities,  and  which  are  received  by,  or  other- 
wise placed  at  the  disposal  of,  municipalities  for  meeting  the 
costs  of  tbeir  governments,  including  their  expenses,  interest 
charges,  and  outlays.  They  are  the  amounts  received  and  re- 
ceivable, obtained  or  to  be  obtained  by  them,  from  the  following 
sources:  (1)  The  exercise  of  the  governmental  powers  of  taxa- 
tion and  police  control;  (2)  services  performed,  materials  fur- 
nished, and  privileges  granted  incidental  to  the  exercise  of  the 
general  functions  of  government;  (3)  the  operation  of  such 
public  service  enterprises  as  waterworks,  gas  works,  etc.;  (4) 
rent  of  such  productive  properties,  income  from  such  invest- 
ments, and  interest  on  such  moneys  as  are  not  held  subject  to 
conditions  of  public  trusts  for  municipal  uses;  (5)  grants,  sub- 
ventions, gifts,  donations,  and  pension  contributions;  and  (6) 
rent  of  such  productive  properties,  income  from  such  invest- 
ments, and  interest  on  such  moneys  as  are  held  subject  to  con- 
ditions of  public  trusts  for  municipal  uses. 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.  7 

Revenues  such  as  those  mentioned  in  (1)  and  (2)  and  those 
listed  in  (5),  which  are  received  for  no  specific  purpose  or  sub- 
ject to  no  specific  conditions,  are  here  called  general  revenues; 
those  referred  to  in  (3)  and  (4)  are  called  commercial  reve- 
nues; and  those  mentioned  in  (5),  which  are  received  for  speci- 
fied purposes  or  subject  to  specified  conditions,  and  all  of  those 
described  in  (6)  are  called  trust  revenues.  The  principal  gen- 
eral revenues  included  in  (1)  above  are  taxes,  special  assess- 
ments, fines,  penalties,  and  escheats ;  and  those  included  in  (2) 
are  the  receipts  from  departmental  services,  rents,  and  sales, 
and  from  public  service  and  minor  privileges. 

Taxes. — Taxes  are  enforced  proportional  contributions  of 
wealth  levied  and  collected  in  the  general  interest  of  the  com- 
munity from  individuals  and  corporations  by  virtue  of  the  sov- 
ereignty of  the  Nation  or  state  for  the  support  of  governments 
and  for  meeting  all  public  needs,  and  levied  without  reference  to 
the  special  benefits  which  the  contributors  may  severally  derive 
from  the  public  purposes  for  which  the  taxes  are  required. 

Property  taxes,  which  constitute  the  most  important  source 
of  American  municipal  revenue,  are  direct  taxes  upon  property 
or  upon  persons,  natural  or  corporate,  owning  property.  Prop- 
erty taxes  are  divided  by  the  Bureau  of  the  Census  into  two 
subclasses,  designated,  respectively,  general  and  special  property 

taxes. 

General  property  taxes  are  those  direct  taxes  assessed  and 
collected  by  methods  which  are  practically  uniform  for  all  kinds 
of  property,  while  special  property  taxes  are  those  assessed  and 
collected  upon  selected  classes  of  property  by  methods  which 
are  not  applied  to  the  assessment  and  collection  of  taxes  upon 
property  in  general.  All  general  and  most  special  property 
taxes  are  apportioned  according  to  the  value  of  the  property 
subject  thereto,  and  so  far  as  they  are  thus  apportioned  are 
properly  spoken  of  as  ad  valorem  taxes. 

General  property  taxes  levied  at  the  same  rates  upon  all  prop- 
erty within  the  territory  of  the  taxing  power  are  here  called 
general  levies  of  the  general  property  tax.  General  property 
taxes  levied  upon  the  property  of  specified  portions  of  the  ter- 
ritory of  the  taxing  power,  or  assessed  at  different  rates  in 
different  parts  of  that  territory,  are  here  called  local  levies  of 
the  general  property  tax.    Both  general  and  local  levies  may  be 


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8 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.  9 


for  a  variety  of  objects  and  may  be  authorized  by  any  civil 
division,  and  till  may  receive  specific  designations  according  to 
the  object  or  purpose  of  the  tax  and  the  civil  division  for  whose 
benefit  they  are  levied. 

Business  taxes  are  taxes  collected  from  persons,  natural  or 
corporate,  by  reason  of  their  business,  where  such  collection  is 
not  associated  with  the  granting  of  a  license  or  permit  to  carry 
on  such  business. 

License  or  permit  taxes  are  taxes  collected  from  persons,  natu- 
ral or  corporate,  by  reason  of  their  business,  where  such  collec- 
tion is  associated  with  the  granting  of  a  license  or  permit  to 
carry  on  such  business,  or  where,  without  such  license  or  permit, 
the  individual  or  corporation  has  no  legal  right  to  engage  in 
the  business.  These  taxes  are  in  some  states  called  privilege 
taxes. 

Poll  taxes  or  capitation  taxes  are  taxes  assessed  upon  natural 
persons  without  regard  to  ownership  of  property.  They  may  be 
levied  uniformly  upon  all  males  of  specified  ages  or  graded  ac- 
conling  to  occupation  or  otherwise.  Some  of  them  are  levied  at 
a  fixed  amount  against  all  persons  assessable  therewith,  and 
others  are  qttasi  property  taxes  based  upon  an  arbitrary  valua- 
tion of  polls.  Poll  taxes  graded  according  to  occupation  are  also 
called  occupation  taxes. 

Special  assessments. — Special  assessments  are  compulsory  con- 
tributions levied  under  the  taxing  or  police  power  to  defray  the 
costs  of  specific  public  improvements  or  public  services  under- 
taken primarily  in  the  interest  of  the  public.  They  differ  from 
general  property  taxes  in  that  they  are  apportioned  according 
to  the  assumed  benefits  to  the  property  affected  by  the  improve- 
ments, or  the  assumed  benefits  to  individuals  or  corporations 
by  reason  of  the  services  performed. 

Fines  and  forfeits.— Fines  and  forfeits  are  enforced  con- 
tributions of  wen  1th  received  as  punishment  of  individuals  and 
corporations  for  violation  of  law  or  for  failure  to  carry  out  the 
terms  of  specified  agreements. 

Escheats. — Escheats  are  amounts  of  money  received  from  the 
disposal  of  properties  that  have  come  into  the  ownership  of  the 
government  because  their  owners  can  not  be  ascertained. 

Privileges. — The  designation  "privileges"  is  here  applied  as 
a  technical  term  (1)  to  the  special  contract  rights  in  and  upon 


I 


highways  granted  to  specified  individuals  and  corporations,  and 
(2)  to  the  general  revenues  that  are  paid  or  payable  to  the 
general  treasury  as  compensation  for  such  rights.  These 
privileges  are  divided  by  the  Bureau  of  the  Census  into  two 
classes,  called,  respectively,  major  and  minor.  The  major 
privileges  are  those  which  are  exclusively  enjoyed  by  public 
service  corporations  and  which  such  corporations  must  possess 
in  order  to  carry  on  their  operations,  while  minor  privileges 
are  the  right  to  utilize  for  business  purposes  specified  portions 
of  the  highway,  or  the  spaces  above  or  below  it,  which  are 
granted  to  private  individuals  as  well  as  to  public  service  and 
other  corporations.  It  should  be  noted,  however,  that  moneys 
derived  from  the  use  of  streets  in  connection  with  the  manage- 
ment of  municipal  markets  and  the  regulation  of  sales  of  mer- 
chandise in  the  streets  by  its  producers  are  in  all  cases  to  be 
considered  as  parts  of  the  revenue  of  markets.  The  revenues 
last  mentioned  are  not  to  be  confounded  with  receipts  from 
street  peddlers  or  hucksters,  which  are  reported  as  for  **  busi- 
ness licenses." 

Fees  and  charges.— Fees  and  charges  are  compulsory  con- 
tributions which  are  exacted  to  defray  a  part  or  all  of  the  costs 
involved  in  some  specific  service  rendered  by  the  government. 

Fees  are  collected  for  services  which  are  never  performed  ex- 
cept by  governments,  while  charges  are  collected  by  govern- 
ments for  services  which  are  similar  in  character  to  those  ver- 
formed  by  one  individual  for  another.  The  amount  of  the  fee 
for  any  given  service  is  usually  established  by  statute,  and  the 
fee  is  generally  collected  in  advance.  On  the  other  hand, 
charges  can  be  definitely  determined  only  upon  completion  of 
the  work  or  service,  and  advance  payments  thereof  are  made 
only  to  guarantee  the  payment  of  costs  when  determined. 

Not  all  municipal  fees  and  charges  are  properly  classed  as 
revenues;  only  those  are  so  classed  that  are  incidental  to  the 
conduct  of  the  ordinary  municipal  office  or  department.  Those 
that  are  obtained  in  connection  with  the  operation  of  a  public 
service  enterprise  are  to  be  classed  as  commercial  revenues. 

Not  only  are  fees  and  charges  assigned  to  different  classes  of 
revenue  according  to  the  source,  but  city  receipts  from  minor 
sales  on  revenue  account  and  those  from  rent  and  interest  are 
arranged  in  gi-oups  according  to  their  source.    Those  receipts 


10 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        11 


from  sales  on  revenue  account  that  are  incidental  to  the  opera- 
tion of  the  ordinary  municipal  department  are  to  be  classed 
as  general  revenues,  while  if  obtained  in  connection  with  the 
operation  of  public  service  enterprises  they  are  to  be  classed 
as  commercial  revenues.  The  proceeds  of  sales  of  property  on 
outlay  account  are  classed  as  nonrevenue  receipts. 

Rents,  or  compensation  for  the  use  of  real  property,  acquired 
or  constructed,  and  used  principally  for  general  governmental 
purposes,  are  to  be  classed  as  general  revenues,  while  if  ob- 
tained from  a  similar  use  of  the  property  of  public  service 
enterprises,  or  for  the  use  of  property  held  as  free  or  unre- 
served investments,  they  are  commercial  revenues,  and  if  for  the 
use  of  property  held  in  trust  for  specified  municipal  uses,  they 
are  trust  revenues.  Similarly,  interest  on  funds  in  bank,  or  on 
securities  held  as  investments,  constitutes  commercial  revenue 
if  the  funds  or  securities  are  not  reserved  for  trust  purposes; 
but  if  so  reserved,  they  are  trust  revenues. 

Gifts  and  donations. — Gifts  and  donations  are  voluntary  con- 
tributions received  from  private  individuals,  while  grants  and 
subventions  are  amounts  received  by  one  government  from  an- 
other. Gifts,  donations,  grants,  and  subventions  are  accepted 
either  with  or  without  specified  conditions  as  to  their  use  or 
investment.  The  greater  portion  of  these  receipts  are,  however, 
accepted  upon  conditions  which  make  the  amounts  so  received 
trust  revenues. 

Governmental  costs. — The  costs  of  city  government  are  the 
accrued  costs,  paid  and  payable,  of  the  services  employed,  prop- 
erty constructed,  purchased,  or  rented,  public  improvements 
constructed  or  otherwise  acquired,  materials  utilized,  and  in- 
terest on  borrowed  moneys,  which  are  incurred  for  protecting 
person,  property,  and  health,  providing  social  necessities  and 
conveniences,  caring  for  the  dependent  and  delinquent  classes, 
bettering  social  conditions,  iKjrforming  other  services,  and 
carrying  on  other  activities  for  which  those  governments  have 
authority.  These  costs  are  readily  separable  into  three  prin- 
cipal classes,  here  referred  to  as  expenses,  interest  charges, 
and  outlays. 

Municipal  expenses. — Municipal  expenses  are  the  costs  and 
losses  of  cities  from  which  no  permanent  or  subsequently  con- 
vertible value  is  received  or  receivable.     They  are  (1)   the  ac- 


' 


crued  costs,  paid  or  payable,  exclusive  of  those  arising  in  con- 
nection with  the  construction  or  acquisition  of  permanent  prop- 
erties and  improvements,  which  are  incurred  by  cities  on  ac- 
count of  services  employed,  property  rented,  and  materials 
utilized  in  connection  with  the  maintenance  and  operation  of 
government,  the  conduct  of  municipal  business  undertakings, 
and  the  management  of  trusts;  and  (2)  the  losses  occasioned 
by  depreciation  of  permanent  properties  and  otherwise. 

Municipal  expenses  are  here  separated  into  three  principal 
classes:  General,  commercial,  and  trust. 

The  general  expenses  of  municipalities  are  those  incurred  by 
them  in  connection  with  the  exercise  of  their  general  govern- 
mental functions. 

The  commercial  expenses  of  municipalities  include  (1)  ex- 
penses of  public  service  enterprises,  or  the  costs  of  operating 
and  maintaining  public  service  enterprises  or  departments  or 
offices,  such  as  municipal  waterworks  and  gas  works,  which  are 
organized  for  the  purpose  of  providing  the  public  and  the  city 
with  some  public  utility  or  service;  and  (2)  expenses  of  general 
investments  or  costs  of  managing  the  properties  held  as  general 
or  free  investments. 

The  trust  expenses  of  municipalities  are  the  costs  of  caring 
for  and  maintaining  the  property  left  in  trust  to  cities  for  speci- 
fied municipal  purposes  or  uses,  and  for  administering  the  trusts 
as  directed  by  those  establishing  the  same. 

Municipal  interest  charges. — The  term  municipal  interest 
charges  or  interest  is  a  designation  of  the  accrued  interest  paid 
or  payable,  incurred  by  municipalities  for  the  use  of  credit 
capital. 

Municipal  outlays. — Municipal  outlays  are  the  accrued  costs, 
paid  or  payable,  of  land  and  other  properties  and  public  im- 
provements, more  or  less  permanent  in  character,  which  are 
owned  and  used  by  municipalities  in  the  exercise  of  their  mu- 
nicipal functions,  or  in  connection  with  the  business  undertak- 
ings conducted  by  them. 

Municipal  outlays  may  be  separated  into  two  classes  or  di- 
visions, general  and  commercial,  substantially  as  set  forth 
above  for  expenses.  The  general  expenses  and  general  out- 
lays may  be  classified  according  to  department  and  function 
or  account,  substantially  as  in  Sections  I  to  IX  and  inquiries  13 


t    I 


12        INSTRUCTIONS  TO  CLEKKS  AND  SPECIAL  AGENTS. 

to  79  of  the  schedule;  and  the  commercial  expenses  and  com- 
mercial outlays,  as  set  forth  by  inquiries  81  to  80,  or  in  the 
instructions  for  those  inquiries. 

Keceipts  and  payments. — The  receipts  of  cities  are  arranged 
mider  two  principal  classes  here  spoken  of  as  revenue  receipts 
and  nrmrevcnue  receipts.  The  revenue  receipts  may  be  further 
subdivided  into  general,  commercial,  and  trust.  The  payments 
of  cities  are  divided  into  two  principal  classes  here  spolien  of 
as  governmental  cost  payments  and  nongovernmental  cost  pay- 
ments. The  governmental  cost  payments  are  further  subdivided 
into  classes  corresponding  to  the  classes  and  subdivisions  of 
governmental  costs  as  described  above. 

Municipal  receipts  and  payments  are  also  classified  by  the 
Bureau  of  the  Census  as  receipts  from  and  payments  to  the 
public,  and  receipts  from  and  payments  to  the  divisions,  depart- 
ments, enterprises,  funds,  and  accounts  of  the  city.  The  first 
of  these  two  classes  is  also  spoken  of  as  actual  or  real  receipts 
and  payments,  since  these  receipts  add  to  the  money  or  resources 
at  the  command  of  the  government  and  these  payments  reduce 
the  same.  The  receipts  from  and  payments  to  divisions,  enter- 
prises, funds,  and  accounts  of  the  city  are  sometimes  spoken  of 
as  nominal  receipts  mid  payments,  since  they  do  not  affect  the 
total  of  money  or  other  resources  at  the  command  of  the  munici- 
pality. They  are  also  called  transfer  receipts  and  payments, 
since  they  always  involve  the  transfer  of  money  or  other  re- 
sources from  one  division,  department,  enterprise,  fund,  or  ac- 
count of  the  city  to  another.  The  performance  of  services  by 
one  enterprise  or  department  for  another,  including  the  provid- 
ing of  a  public  utility,  such  as  water  or  light,  by  a  municipal 
enterprise  for  other  subdivisions  or  accounts  of  the  government, 
are  designated  by  the  Bureau  of  the  Census  as  service  transfers 
or  service  transfer  receipts  and  payments. 

The  credit  and  debit  entries  in  accounts  which  represent  the 
transfers  of  property  or  credit  from  one  account  to  another, 
without  warrant  or  order  of  comptroller  therefor,  are  sometimes 
spoken  of  as  accounting  receipts  and  payments. 

In  applying  the  two  bases  of  classifications,  it  should  be  noted 
that  the  revenue  and  nonrevenue  receipts  and  governmental  and 
nongovernmental  cost  payments  may  alike  be  subdivided  under 
the  designations  of  receipts  and  payments  to  the  public  and 
transfer  receipts  and  payments. 


,  ' 


rNSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        13 

SUMMARIES  OF  RECEIPTS  AND  PAYMENTS. 

The  importance  of  the  classification  of  municipal  receipts  and 
payments  as  set  forth  above  and  as  required  by  the  specific 
instructions  which  follow  is  best  disclosed  by  the  classified  sum- 
maries that  can  be  prepared  as  the  result  of  the  proper  segre- 
gation of  the  transactions  recorded  in  city  books.  The  census 
schedules  provide  for  two  summaries  of  such  receipts  and  pay- 
ments whose  names  are  given  and  whose  significance  is  briefly 
stated  in  the  paragraphs  describing  them  which  follow. 

Snmmary  of  revenue  receipts  and  governmental  cost  pay- 
ments.— ^A  summary  of  rerenue  receipts  and  governmental  cost 
payments  is  provided  for  by  inquiry  96  of  the  schedule.  Such 
a  summary  for  a  given  city,  if  based  upon  a  proper  segregation 
of  receipts  and  payments,  presents  on  the  one  side  the  net  reve- 
nue receipts  from  the  public  or  the  net  amount  of  actual  con- 
tributions by  the  citizens  and  taxpayers  for  meeting  the  costs  of 
their  government,  and,  on  the  other  side,  the  net  amount  of 
actual  payments  to  the  public  by  the  city  for  meeting  its  ex- 
penses, interest  charges,  and  outlays.  As  above  defined,  the  bal- 
ance will  show  approximately  for  the  majority  of  American 
cities  the  extent  to  which  the  city  for  reasons  of  public  policy 
has  deferred  making  collections  for  meeting  governmental  costs ; 
or,  in  other  words,  the  increase  it  has  authorized  or  incurred 
in  its  total  net  indebtedness  or  the  total  indebtedness  less  as- 
sets specifically  provided  and  available  for  meeting  the  same. 
A  contrabalance,  or  the  excess  of  revenue  receipts  over  gov- 
ernmental costs,  in  like  manner  measures  the  extent  to  which 
the  net  indebtedness  of  the  city  has  decreased  during  the  year. 

Summary  of  revenue  receipts  and  payments  for  expenses  and 
interest. — A  second  summary  of  municipal  receipts  and  pay- 
ments is  provided  for  by  inquiry  96.  It  is  a  comparative  sum 
mary  of  the  net  revenue  receipts  from  the  public  and  net  pay- 
ments to  the  public  for  expenses  and  interest.  The  excess  of 
the  former  is  to  be  recorded  after  R  96  e.  It  measures  what  may 
with  propriety  be  called  the  annual  increase  in  the  proprietary 
interest  of  the  citizens  and  taxpayers  of  the  city  in  the  prop- 
erties and  public  improvements  of  the  city.  The  contra  excess 
to  be  recorded  after  P  96  /,  when  occurring,  as  it  occasionally, 
though  very  rarely,  does,  measures  the  extent  to  which  the  city 
when  guided  by  wrong  public  policy  allows  itself  to  spend  more 


I 


14        INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        16 


I      i 


for  current  costs  of  municipal  maintenance  than  it  receives  as 
revenue  contributions. 

Other  definitions.— In  the  introduction  to  the  special  census 
report  for  the  year  1910  of  financial  statistics  of  cities  having 
a  population  of  over  30,000,  there  is  presented  a  condensed  de- 
scription of  different  systems  of  accounting  and  of  the  bases 
of  classification  and  nomenclature  adopted  by  the  Bureau  of 
the  Census.     Clerks  and  special  Agents  engaged  in  the  collec- 
tion of  data  for  such  statistics,  or  in  office  revision  and  tabula- 
tion thereof,  should  provide  themselves  with  a  copy  of  this  re- 
port and  should  be  thoroughly  conversant  with  its  definitions, 
classifications,  and  terminology,  and  also  with  its  tables     They 
should  further  make  themselves  thoroughly  familiar  with  all 
similar  reports  issued  subsequent  to  the  one  mentioned. 

GOVEBNMENT  OF   THE   CITY. 

In  this  book  of  instructions  and  in  the  census  reports  of 
cities  the  term  city  corporation  is  applied  only  to  the  municipal 
corporation  which  bears  the  name  of  the  city.  The  term  gov- 
ernment of  the  dtp  includes,  besides  the  city  corporation,  all 
other  corporations,  organizations,  commissions,  boards,  or  other 
governmental  bodies  through  which  the  citizens  of  a  city  exer- 
cise any  privilege  of  local  self-government.  The  various  local 
governing  bodies  which  make  up  the  government  of  the  city  are 
referred  to  throughout  this  book  of  instructions  as  its  divisions, 

DATA  TO   BE   COLLECTED. 

In  a  city  where  the  municipal  activities  are  practically  all 
administered  by  a  government  which  has  one  executive  head 
and  a  single  set  of  financial  offices,  and  in  which  the  various 
departments  of  municipal  activities  are  subject  to  one  control 
or  supervision,  and  all  persons  engaged  therein  receive  their 
compensation  through  the  same  channel,  the  only  data  to  be 
collected  for  the  census  statistics  of  cities  are  those  which 
represent  the  transactions,  properties,  funds,  and  liabilities 
of  the  "city  corporation,"  while  in  another  city  in  which 
the  administration  of  municipal  functions  is  distributed  among 
a  number  of  more  or  less  independent  but  correlated  corpora- 
tions, commissions,  boards,  or  associations  the  data  to  be  col- 
lected are  those  which  represent  the  transactions,  properties. 


i 


funds,  and  liabilities  of  the  municipal  corporation  which  bears 
the  name  of  the  city  and  also  of  all  its  correltade  bodies. 

SOURCES  AND  CHARACTER  OF  DATA. 

The  data  for  the  census  statistics  of  municipal  finance  are 
derived  from  the  books  of  account  of  the  local  governments  for 
which  these  statistics  are  compiled.  In  some  cities  the  only 
books  of  account  are  those  of  the  treasurer;  in  others  addi- 
tional accounts  are  kept  by  the  comptroller  or  other  officer  exer- 
cising the  duties  of  comptroller  or  auditor.  In  both  classes  of 
cities  the  cash  on  hand  to  be  reported  is  that  shown  by  the 
books  of  the  treasurer  or  those  of  the  comptroller  in  his  account 
with  the  treasurer  at  the  beginning  and  close  of  the  year.  In 
cities  of  the  class  first  mentioned,  not  only  the  cash  balance  but 
all  other  data  are  to  be  taken  from  the  books  of  the  treasurer; 
in  cities  of  the  second  class  the  transactions  involving  receipts, 
payments,  and  balances  are  to  be  taken  from  the  books  of  the 
comptroller  or  auditor. 

(1)  In  a  city  with  no  comptroller  or  auditor  or  other  officer 
issuing  orders  on  the  treasurer,  and  in  which  the  books  of  the 
treasurer  are  records  of  cash  receipts  and  payments,  and  all 
payments  are  made  in  money  or  by  check  upon  some  bank,  there 
can  be  no  outstanding  warrants  or  orders.  No  effort  should 
be  made  to  reconcile  the  books  of  the  treasurer  with  those  of 
the  bank. 

(2)  In  a  city  with  a  controlling  officer  whose  accounts  are 
records  of  cash  receipts  and  of  payments  by  warrants  or  orders, 
and  whose  warrants  or  orders  must  be  delivered  to  the  treasurer 
and  paid  in  money  or  check  on  a  bank  on  the  day  of  their  issue, 
and  all  claims  against  the  city  for  a  year  must  be  paid  by  war- 
rant or  order  before  the  close  of  the  year,  the  receipts,  pay- 
ments, and  balances  to  be  reported  are  those  shown  on  the  books 
of  the  controlling  officer;  as  in  the  city  mentioned  in  (1).  there 
are  no  warrants  outstanding,  and  no  attempt  should  be  made  to 
reconcile  the  treasurer's  statement  of  cash  with  that  of  the 
fiscal  depository. 

(3)  In  a  city  with  a  controlling  officer  whose  accounts  are 
records  of  cash  receipts  and  of  payments  by  warrants  or  orders, 
and  in  which  all  claims  against  the  city  must  be  presented  and 
paid  by  warrant  or  order  before  the  close  of  the  year,  but  in 


I' 

1 


I 


i 


I 


16       INSTRUCTI0JJ8  TO  CLERKS  AND  SPECIAL  AGENTS. 

which  some  of  the  warrants  or  orders  are  not  paid  on  the  day 
of  issue,  the  report  of  payments  should  always  represent  the 
warrants  or  orders  drawn  by  the  comptroller  during  the  year, 
plus  the  payments  by  the  treasurer  in  the  current  year  of  war- 
rants drawn  in  preceding  years.  In  such  a  city  the  report  of  re- 
ceipts should  be  of  those  shown  on  the  books  of  the  comptroller 
plus  an  amount  equal  to  the  total  of  outstanding  warrants  or 
orders  drawn  during  the  year  but  not  paid  before  its  close.  The 
amount  last  mentioned  should  be  shown  on  the  schedule  as  a 
receipt  from  "outstanding  warrants,  orders,  and  audits."  In 
reporting  payments  for  outlays  and  expenses  to  be  met  by  spe- 
cial assessments  where  "audit  vouchers"  or  other  negotiable 
papers  are  issued  by  any  officer  or  other  authorized  party  hi 
settlement  of  claims,  treat  such  "  audit  vouchers  "  or  papers  as 
warrants,  and  proceed  in  all  details  of  report  as  directed  above 
in  this  paragraph. 

(4)  In  a  city  with  a  controlling  officer,  such  as  is  mentioned 
in  (3),  but  in  which  the  books  for  a  given  year  are  held  open 
for  not  to  exceed  30  days  after  the  close  of  the  year  to  receive, 
audit,  and  pay  the  claims  payable  from  the  appropriation  of  the 
year,  tha  report  of  payments  for  the  year  should  always  repre- 
sent the  warrants  or  orders  drawn  by  the  comptroller  on  account 
of  the  business  of  the  year  plus  the  payments  of  the  treasurer  in 
the  current  year  of  warrants  drawn  on  account  of  the  business 
of  prior  years.  The  payments  taken  from  the  comptroller's 
books  should  include  those  represented  by  his  warrants  drawn 
after  the  close  of  a  given  year  on  the  account  of  that  year,  and 
should  omit  the  warrants  drawn  at  the  beginning  of  the  year 
on  the  account  of  the  preceding  year.  In  such  a  city  the  re- 
ceipts reported  should  be  those  shown  by  the  books  of  the 
comptroller  as  for  the  account  of  the  given  year  plus  an  amount 
equal  to  the  total  of  comptroller's  warrants  for  the  year  not 
paid  at  the  close  of  the  year,  the  latter  amount  being  shown  on 
the  schedule  as  a  receipt  from  outstanding  warrants,  orders,  and 
audits.  In  reporting  payments  for  outlays  and  expenses  to  be 
met  from  special  assessments,  follow  the  instructions  given  in 
the  preceding  paragraph. 

(5)  In  a  city  with  a  controlling  officer  such  as  is  mentioned 
in  (3)  and  (4),  but  in  which  the  books  are  held  open  for  more 
than  30  days  for  the  reception  and  audit  of  claims  arising  from 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        17 

the  orders  and  other  transactions  of  a  given  year,  report  as  pay- 
ments of  that  year  those  represented  by  warrants  issued  dur- 
ing the  year,  and  proceed  in  other  respects  as  described  above 
in  (3). 

(6)  In  a  city  whose  controlling  officer  keeps  accounts  with 
accrued  revenues,  expenses,  interest,  and  outlays,  and  in  which 
all  claims  against  the  city  must  be  presented  and  audited  before 
the  close  of  the  year,  report  as  payments  the  following  amounts 
as  recorded  in  the  books  of  the  comptroller:  (1)  The  audited 
bills  and  claims,  including  audited  pay  rolls,  and  (2)  the  inter- 
est accruing  during  the  year.  Amounts  thus  charged  as  ex- 
penses, accrued  interest,  or  outlays,  which  are  not  paid  before 
the  end  of  the  year,  should  be  balanced  by  receipts  after  in- 
quiry K  97  d,  and  amounts  of  audited  claims  and  accrued  inter- 
est of  the  preceding  year  paid  during  the  current  year  should 
be  reported  after  inquiry  P  97  d.  The  receipts  reported  should 
in  all  cases  be  the  amounts  of  cash  coming  into  the  hands  of 
the  treasurer  or  his  agents  in  collecting  revenue. 

(7)  In  a  city  with  a  controlling  officer  and  accounts  kept  as 
described  in  (6),  and  in  which  the  books  are  held  open  as  de- 
scribed in  (4),  report  as  payments  for  the  year  the  claims 
audited,  including  pay  rolls  and  accrued  interest  charged  on 
account  of  the  business  of  the  year,  and  proceed  in  other  re- 
spects as  directed  in  (6),  with  the  modification  described 
under  (4). 

(8)  In  a  city  with  a  controlling  officer  and  accounts  kept  as 
described  in  (6),  but  in  which  the  books  are  held  open  for  more 
than  30  days  for  the  reception  and  audit  of  claims  arising  from 
the  orders  and  other  transactions  of  a  given  year,  report  as 
payments  of  that  year  the  claims  and  accrued  interest  audited 
during  the  year,  and  proceed  in  other  respects  as  directed 
in  (6). 

(9)  In  a  city  in  which  the  city  corporation  or  any  of  the 
divisions  of  the  city  government  maintains  an  office  of  supplies 
under  any  designation  by  which  supplies  are  purchased  In 
quantities,  such  supplies  being  charged  to  departments,  enter- 
prises, offices,  and  accounts,  not  at  tha  time  of  their  purchase 
but  at  the  time  of  the  issuance  of  supplies  to  them  upon  requi- 
sition of  the  officer  in  charge,  report  as  expenses  and  outlays 
the  value  of  the  supplies  so  charged.     Further,  these  charges 

42099°— 18 2 


18        INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

being  transfers  of  materials  or  minor  transfers  are  to  be 
eliminated  from  the  accounts  of  the  supply  office  and  repre- 
sented by  eQual  amounts  reported  after  P  104  and  R  104.  If 
the  amounts  paid  during  the  year  for  supplies  exceed  the 
amounts  charged  as  expenses  and  outlays,  report  the  excess  as 
directed  for  P  101 ;  but  if  the  amounts  charged  during  the  year 
exceed  the  amounts  paid  for  supplies,  report  the  excess  as 
directed  for  II  101. 

The  foregoing  rules  are  applicable  not  only  to  the  city  cor- 
poration but  to  all  divisions  and  funds  of  the  government  of 
the  city  other  than  private  trust  funds  or  public  trust  funds 
for  nonmuuicipal  uses.  All  schedules  should  be  accompanied 
by  NOTES  stating  by  which  of  the  foregoing  methods  the  books 
of  the  city  are  kept,  and  whether  the  amounts  reported  as 
receipts  from  any  payments  of  outstanding  warrants,  orders, 
and  audits  are  on  account  of  instruments  which  bear  one  of 
these  or  some  other  designation.  The  local  designation  should 
always  be  stated. 

REPORT  FOR  GOVERNMENT  OF  THE  CITY. 

In  the  preparation  of  census  schedules,  receipts  and  payments 
for  municipal  purposes  are  to  be  regarded  as  coming  into  and 
made  from  the  common  treasury,  even  though  the  financial  ad- 
ministration be  divided  among  several  corporations,  boards,  or 
commissions  having  different  treasurers  and  acting  independ- 
ently. To  assist  in  making  the  report  of  all  the  transactions  and 
properties  of  the  different  municipal  corporations,  boards,  and 
commissions  on  this  basis,  reports  are  first  to  be  prepared  on 
the  proper  schedules  for  each  corporation,  board,  commission, 
or  fund,  and  later  these  reports  are  to  be  combined  on  a  single 
schedule  arranged  for  the  purpose  in  accordance  with  instruc- 
tions which  follow. 

,       FISCAL  YEAR  TO  BE  REPORTED. 

The  data  to  be  secured  for  the  census  reports  concerning  the 
city  corporations  and  all  other  divisions,  funds,  and  accounts  of 
the  government  of  the  city  are  for  fiscal  years,  shown  as  such 
in  the  local  reports  and  records.  The  data  to  he  thus  secured 
for  the  census  report  of  1911  and  called  the  census  fiscal  year 
1911  are  the  transactions,  balances,  property,  and  indebtedness 


'Ml 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        19 

of  the  year  which  closed  January  SI,  1912,  or  the  last  city 
fiscal  period  which  closed  prior  thereto.  For  the  divisions  and 
funds  of  a  great  majority  of  cities  this  rule  will  secure  reports 
for  a  fiscal  period  which  will  most  nearly  coincide  with  the 
calendar  year  1911.  For  some  cities  the  report  will  be  for  six 
months  each  in  the  calendar  years  1910  and  1911.  Observe 
that  for  all  divisions  of  the  government  of  the  city  for  which  the 
city  fiscal  year  ends  June  30,  the  schedule  to  be  prepared  for 
the  census  fiscal  year  1911  is  for  the  period  ending  June  30, 
1911. 

If  when  preparing  a  report  of  any  division  of  the  government 
of  the  city  for  the  census  fiscal  year  1911  it  is  found  that  since 
the  last  census  report  a  change  has  been  made  in  the  date  of 
the  close  of  the  city  fiscal  year,  prepare  for  such  division,  when- 
ever practicable,  a  report  for  a  12  months'  period.  But  whether 
the  report  is  prepared  for  a  12  months'  or  for  a  longer  or 
shorter  period,  select  the  period  for  which  the  report  is  pre- 
pared in  accordance  with  the  foregoing  instructions.  Further, 
accompany  the  schedule  with  NOTES  explaining  the  changes 
made  in  the  city  fiscal  year  and  stating  the  difference,  if  any, 
between  the  report  as  prepared  and  that  shown  in  the  printed 
report  or  local  records  of  the  city. 

The  same  general  instructions  should  be  observed  in  select- 
ing the  data  showing  the  financial  transactions  of  a  city  corpora- 
tion and  correlated  divisions  for  census  reports  for  years  suc- 
ceeding the  census  fiscal  year  of  1911. 

SCHEDULES. 

Twelve  schedules  have  been  prepared  for  use  in  collecting  the 
data  for  municipal  finance  statistics,  and  are  designated  G  20, 
G  21,  G  22,  G  23,  G  24,  G  25,  G  26,  G  27,  G  28,  G  34,  G  35,  and 
G  36.  Upon  these  schedules  are  to  be  reported  in  detail  all  cash 
on  hand  at  the  beginning  and  close  of  the  year,  all  financial 
transactions  during  the  year,  all  indebtedness  at  the  close  of 
the  yenr.  and  certain  other  specific  financial  information. 

In  this  book  of  instructions  a  reference  to  an  inquiry  of  pay- 
ments is  frequently  indicated  by  using  the  letter  P  before  the 
number  of  the  inquiry,  and  a  reference  to  an  inquiry  of  receipts, 
by  using  the  letter  R  before  the  number  of  the  inquiry. 


iMi 


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Mffliii'liill 


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i 


20        INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 
PBIMABY  SCHEDULES   FOB  CITY   COBPOBATION. 

Schedule  G  20. — The  principal  schedule  to  be  prepared  for  the 
city  corporation  is  that  of  its  financial  transactions.  The  blank 
form  to  be  used  for  this  purpose  is  that  designated  as  G  20. 
On  this  form  are  to  be  reported  all  balances,  financial  transac- 
tions, and  accounting  debits  and  credits  shown  in  the  printed 
reports  of  the  city  corporation,  except  those  of  the  funds  to 
be  reported  on  schedules  G  23,  G  24,  G  25,  and  G  26.  The 
schedule  G  20,  prepared  for  the  city  corporation,  should  be 
marked  "Primary."  If  the  aggregate  payments,  receipts  and 
accounting  debits  and  credits,  or  the  amounts  of  cash  on  hand 
at  the  beginning  and  close  of  the  year,  as  shown  on  the  books 
of  the  city  corporation,  differ  from  those  given  on  primary 
schedule  G  20,  NOTES  for  such  schedule  should  explain  the 
difference  by  stating  in  detail  (1)  the  amounts  shown  on  the 
books  of  the  city  corporation  which  are  not  included  on  primary 
schedule  G  20,  but  on  primary  schedule  G  23,  G  24,  G  25,  or  O 
26;  (2)  the  amounts  of  any  payments  or  receipts,  accounting 
credits,  or  debits,  included  on  primary  schedule  G  20,  but  not 
shown  on  the  books  or  in  the  printed  report  of  the  city  corpora- 
tion. Failure  to  ol)serve  the  foregoing  instrtiction  will  count 
seriously  against  the  agenVs  record  for  accuracy. 

Sinking  fund  schedules. — If  the  city  corporation  provides, 
either  through  a  sinking  fund  commission  or  board,  or  its  gen- 
eral treasury — one  or  both — funds  to  be  set  aside  and  specifi- 
cally devoted  to  sinking  fund  purposes  (see  definition  of  funds, 
sinking  fund  and  sinking  fund  accounts,  and  special  instruc- 
tions for  schedule  G  23,  pages  150  to  152  of  Uiis  book),  the 
assets  and  transactions  of  the  fund  should  be  shown  on  sched- 
ule G  23,  to  be  marked  "  Primary." 

If  the  city  corporation  has  a  number  of  different  sinking 
funds,  a  NOTE  upon  the  accompanying  primary  sinking  fund 
schedule  should  give  the  local  designation  of  such  funds.  Sepa- 
rate schedules  for  all  of  these  different  funds  may  be  prepared 
if  they  will  facilitate  the  completion  of  the  field  work  or  add 
to  the  accuracy  of  the  schedule,  otherwise  such  additional  sched- 
ules should  not  he  prepared.  When  prepared,  they  should  in  all 
cases  be  marked  "  Exhibits  included  in  primary  sinking  fund 
schedule."    If  some  or  all  of  the  sinking  funds  of  the  city  cor- 


INSTRIICTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        21 

poration  are  in  charge  of  a  commission  independent  of  the  gen- 
eral control  of  the  city  corporation,  that  fact  should  be  fully 
stated  in  NOTES,  and  the  official  title  of  the  body  controlling 
the  sinking  fund  should  be  set  forth  therein. 

Investment  fund  schedules. — If  the  books  of  the  city  corpora- 
tion disclose  the  existence  of  property  or  investments  such  as 
are  included  in  the  census  definition  of  an  investment  fund 
(page  152  of  this  book),  a  special  report  of  the  same  should  be 
made  upon  schedule  G  24,  the  schedule  being  designated  "Pri- 
mary." Explanatoiy  NOTES  and  accompanying  exhibits  should 
be  prepared  for  this  schedule  substantially  as  set  forth  for  the 
sinking  fund  schedule. 

Investments  not  a  fund. — If  a  city  has  an  investment  of  a 
character  that  can  not  properly  be  spoken  of  as  a  "  fund,"  pre- 
pare a  separate  report  of  the  same  on  a  schedule  G  24  and  m£!rk 
it  "Investment  not  a  fund." 

Public  trust  fund  schedules. — In  like  manner,  if  there  should 
be  any  public  trust  funds,  prepare  on  schedule  G  25  marked 
''Primary"  all  needed  NOTES  and  exhibits  as  for  sinking 
funds.  (See  definition  of  public  trust  funds,  and  special  in- 
structions for  preparing  schedule  G  25,  on  pages  152  to  155  of 
this  book.)  In  the  case  of  cities  having  a  great  number  of  public 
trust  funds  of  the  same  class,  such  as  those  for  the  care  of 
lots  and  graves  in  cemeteries,  etc.,  there  is  no  need  of  preparing 
a  separate  schedule  for  each  fund;  one  for  each  class  of  such 
funds  will  be  sufl3cient,  designating  on  the  first  page  of  the 
schedule  the  number  of  each  class  of  funds  included.  The  trust 
funds  for  nonmunicipal  uses  should,  however,  te  separately 
reported  from  public  trust  funds  for  municipal  uses. 

Schedules  for  private  trust  funds  and  accounts. — Reports  of 
private  trust  funds  made  on  schedule  G  26,  and  those  of  private 
trust  accounts  on  G  27,  prepared  in  accordance  with  special 
instructions  given  on  pages  163  to  166  of  this  i»ook,  should,  if 
for  funds  or  accounts  of  the  city  corporation,  be  prepared  in 
accordance  with  the  foregoing  instructions  for  sinking  funds 
and  sinking  fund  exhibits. 

Debt  schedules. — An  exhibit  of  the  outstanding  Indebtedness 
incurred  by  the  city  corporation  should  be  prepared  on  schedule 
G  22,  which  should  be  marked  "  Primary." 


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22       INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

Assessed  valuations,  etc. — Prepare  for  the  city  corporation  on 
schedule  G  28  all  information  called  for  by  that  schedule  relat- 
ing to  the  assessed  valuation,  tax  levies,  etc.,  and  mark  the 
schedule  so  prepared  "  Primary." 

Special  school  schedules. — In  addition  to  the  data  to  be  pre- 
pared on  schedules  G  20  to  G  28  relating  to  schools,  prepare  a 
special  report  of  their  financial  transactions  on  schedule  G  34 
and  their  physical  equipment  on  G  36,  observing  the  instruc- 
tions printed  on  those  schedules  and  in  this  book  of  instruc- 
tions. Before  beginning  the  preparation  of  G  1*0  or  G  34,  ob- 
serve the  different  ways  of  reporting  the  expenses  on  the  two 
schedules  that  are  called  for  by  these  instructions. 

Miscellaneous  information  schedule. — In  addition  to  the  finance 
schedules  above  described,  agents  are  instructed  to  fill  out 
schedule  G  35.  The  information  to  be  reported  on  this  schedule 
being  more  or  less  confidential  in  its  character,  the  schedule 
itself  is  not  to  be  submitted  for  the  signature  of  any  city  official 
or  copies  thereof  shown  to  them. 

PBIMABY    SCHEDULES    FOR    MINOE    DIVISIONS    OF    THE    GOVERNMENT 

OF   THE   CITY. 

In  cities  in  which  the  administrafion  of  municipal  functions 
Is  conducted,  not  by  a  single  government  designated  above  as 
"  city  corporation,"  but  by  a  number  of  more  or  less  independ- 
ent and  correlated  divisions  of  government,  schedules  should  be 
prepared  for  all  these  divisions,  exhibiting  the  general  financial 
transactions  and  balances  of  such  divisions  and  of  their  sinking, 
investment,  public  trust  and  private  trust  funds,  and  private 
trust  accounts,  as  are  given  in  the  published  reports  or  re- 
corded in  the  books  of  such   divisions  and   their  funds  and 

accounts. 

The  general  principles  governing  the  preparation  of  schedules 
G  20,  G  21,  G  22,  G  23,  G  24,  G  25,  G  26,  G  27,  G  28,  G  34  and  G 
36,  for  any  independent  division  such  as  schools,  T»arks,  etc.,  are 
the  same  as  above  set  forth  for  the  city  corporation.  All  sched- 
ules for  the  transactions,  balances,  debt,  valuations,  etc.,  of  each 
division  should  plainly  set  forth  the  division  of  government 
for  which  they  are  prepared,  and  care  should  be  taken  in  all 
^ases  to  give  in  NOTES  the  legal  designation  of  any  board,  com- 


1 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.       23 

mission,  or  fund  reported.  NOTES  and  exhibits  to  be  prepared 
should  in  every  place  partake  of  the  general  character  above 
set  forth  in  the  instructions  relating  to  primary  schedules  for 
city  corporations.  General  financial  transactions  and  balances 
of  these  independent  divisions  of  the  municipal  government 
may  be  prepared  on  schedule  G  20  or  G  21,  as  may  be  more  con- 
venient. The  form  G  21  is,  however,  generally  preferred  by 
reason  of  its  small  size.  Whenever  an  item  is  entered  on 
schedule  G  21,  insert  in  the  bracketed  spaces  provided  therefor 
the  number  of  the  inquiry  and  the  title  of  the  column  on  G  20 
in  which  the  information  would  have  been  entered  had  that 
schedule  been  used.  In  like  manner  insert  upon  the  several 
lines  of  the  other  schedules  for  the  funds  and  accounts  the 
number  of  the  inquiries  on  schedule  G  20,  on  which  are  reported 
items  identical  in  character  with  those  found  on  such  lines. 

Divisions  with  greater  property  values  than  city. — If  the  as- 
sessed valuation  of  any  of  the  civil  divisions  for  which  reporta 
are  to  be  prepared  exceeds  that  of  the  city  corporation  by  10 
per  cent,  on  the  basis  of  any  valuation  common  to  both,  pre- 
pare two  sets  of  schedules.  The  first  set,  to  be  marked  "  Pri- 
mary," should  present  the  complete  exhibit  of  the  total  trans- 
actions, balances,  debt,  funds,  assessed  valuation,  etc.,  of  the 
independent  divisions  of  government.  Observe  that  the  valua- 
tion for  the  subdivisions,  other  than  the  city  corporation,  to  be 
used  as  directed  above,  is  the  one  established  by  the  assessment 
made  at  the  same  time  as  that  of  the  city  valuation  used  in  the 
computation,  or  the  assessment  made  the  nearest  in  time  thereto, 
rather  than  the  one  made  in  establishing  the  revenues  of  the 
said  division  for  the  fiscal  year  used  in  its  schedule.  In  ac- 
companying NOTES  give  the  percentage  which  the  assessed  val- 
uation of  the  city  corporation  constitutes  of  the  assessed  valua- 
tion of  the  minor  civil  division  on  the  hasis  of  any  valuation 
common  to  hoth.  The  second  set  of  schedules,  ichich  are  to  he 
consolidated  and  should  be  so  marked,  should  contain  such  per- 
centage of  cash  balances,  payments,  receipts,  debt,  etc.,  as  the 
assessed  valuation  of  the  city  corporation  is  of  that  of  the  minor 
civil  division  on  the  basis  of  any  valuation  common  to  both. 
(See  instructions  for  preparation  of  schedules  to  be  marked 
**  County  for  consolidation,"  pages  25  and  26. 


24       IKSTRUCTIO^^S  TO  CLERKS  AND  SPECIAL  AGENTS. 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        25 


Schools  under  county  government.— When  the  schools  within 
a  given  city  are  under  the  county  government  and  not  under 
that  of  the  city  corporation  or  any  independent  school  district, 
secure  on  a  schedule  G  21  a  separate  statement  of  the  county 
payments  for  the  county  expenses  and  outlays  within  the  city 
territory  for  school  purposes.  On  the  receipt  side  of  this  sched- 
ule report  (1)  any  receipts  from  minor  sales  or  tuition,  etc., 
that  are  shown  on  the  county  records  as  from  city  schools; 
(2)  the  proceeds  of  any  special  taxes  levied  within  the  city 
limits  for  city  school  purposes;  (3)  any  gifts  received  for  city 
schools;  and  (4)  an  amount  sufficient  to  balance  the  payments 
as  a  receipt  from  tbe  county  as  a  subvention  for  schools.  Use 
this  schedule  in  the  preparation  of  consolidated  G  20.  Accom- 
panying NOTES  should  state,  if  the  information  is  available, 
whether  in  (4)  are  included  any  bond  issues  by  the  county  to 
procure  the  money  to  erect  school  houses.  The  schedule  should 
not  include  any  statement  of  cash  balances  at  the  beginning  and 
close  of  the  year. 

Institutional  service  schedules.— When  the  inmates  of  a  public 
charitable  or  penal  institution  perform  services  of  any  material 
value  on  the  streets,  either  in  the  construction  of  pavements,  in 
the  repair  or  replacing  of  such  pavements,  or  in  the  general 
maintenance  of  the  highways,  or  in  the  care  of  parks,  and  the 
city  takes  no  account  of  the  same  in  the  books  of  the  auditor 
or  comptroller,  prepare  a  supplemental  schedule  G  21,  on  which 
the  value  of  the  services  rendered  are  reported  as  for  "  service 
transfers  "  on  the  proper  line  for  inquiries  44  lo  52,  or  71  of 
payments,  and  these  payments  are  balanced  by  receipts  on  the 
proi)er  lines  for  the  institution  whose  inmates  performed  the 
given  service.  This  schedule  should  be  marked  "  Institntloual 
service  schedule,"  and  be  accompanied  by  NOTES  explanatory 
of  the  entries  on  the  schedule.  Use  this  schedule  in  the  prepa- 
ration of  consolidated  G  20. 

Incomplete  transfer  schedule.— If,  for  any  city,  the  records 
of  mutual  transfers  between  two  divisions,  departments,  or 
funds  having  the  same  fiscal  year  are  not  identical,  prepare  a 
supplemental  schedule,  G  21,  to  be  marked  "  Incomplete  trans- 
fers," with  the  names  of  the  divisions,  funds,  etc.,  issuing  and 
to  receive  the  transfer.  On  the  appropriate  side  of  this  sched- 
ule repoi-t  an  amount  equal  to  the  difference  in  the  transfers 


reported  in  the  two  departments  during  the  year.  This  amount 
should  be  entered  upon  the  schedule  as  "  Cash  in  transit."  This 
schedule  should  be  consolidated  with  G  20,  and  the  cash  re- 
ported after  P  108  or  R  108. 

Cities  with  population  of  over  300,000. — In  cities  having  a 
population  of  over  300,000.  which  are  not  coextensive  in  ter- 
ritory with  the  county  in  which  located,  prepare  three  supple- 
mental schedules  G  20.  The  first,  to  be  marked  "Primary 
county,"  is  to  furnish  a  basis  for  the  third,  and  should  not  be 
used  in  consolidation.  In  the  preparation  of  this  schedule  omit 
all  receipts,  payments,  and  balances  of  the  general  property 
taxes  and  other  revenues  for  other  civil  divisions,  such  as  those 
for  the  various  divisions  of  the  government  of  the  city  and  for 
the  state,  and  those  to  be  reported  on  schedules  G  22  to  G  28. 
In  other  respects,  proceed  as  directed  for  the  preparation  of  pri- 
mary schedule  G  20  for  the  city  corporation,  observing,  however, 
that  the  general  property  taxes  collected  by  the  county  for 
itself  should  be  reported  after  R  1  6,  and  poll  taxes  similarly 
collected,  after  R  3  6;  while  special  property  and  business  taxes 
collected  for  county  purposes  should  be  reported  on  the  lines  for 
R  2,  after  descriptive  titles.  This  schedule  should  carry  a 
notation  giving  the  assessed  valuation  of  the  county  and  of  the 
city,  and  of  the  ratio  of  assessment  to  true  valuation  in  both 
cases.  When  the  county  assessment  is  on  a  different  basis  from 
that  of  the  city,  compute  the  valuation  of  the  county  on  the 
basis  of  the  city  assessment  and  give  that  on  the  schedule 
marked  "  Computed  valuations  of  county  on  basis  of  city  assess- 
ment." Further  observe  Instructions  already  given  with  ref- 
erence to  the  county  valuations  to  be  used  in  the  computations 
above  directed. 

Prepare  a  second  schedule,  G  20,  to  be  marked  "County  as 
agent."  On  this  schedule  include  the  taxes  and  other  revenues 
collected  by  the  county  as  agent  for  other  civil  divisions.  On 
this  schedule  report  the  general  property  taxes  collected  for  the 
city  after  Rio,  and  those  collected  for  other  divisions  of  the 
city  government  after  R  1  c.  The  other  revenues  collected  by 
the  county  for  the  various  divisions  of  the  city  government 
should  be  reported  on  the  lines  provided  for  reporting  the  given 
revenues,  and  should  be  accompanied  with  NOTES  specifically 
stating  the  amounts  of  each  class  of  revenue  for  each  division 


^— '-  - 


I^^^n^g^l 


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24        IKSTRUCTIOi^S  TO  CLERKS  AND  SPECIAL  AGENTS. 

Schools  under  county  government.- When  the  schools  within 
a  given  city  are  under  the  county  government  and  not  under 
that  of  the  city  corporation  or  any  independent  school  district 
secure  on  a  schedule  G  21  a  separate  statement  of  the  county 
payments  for  the  county  expenses  and  outlays  within  the  city 
territory  for  school  purposes.    On  the  receipt  side  of  this  sched- 
ule report   (1)   any  receipts  from  minor  sales  or  tuition    etc 
that  are  shown  on  the  county  records  as  from  city  schools! 
(2)    the  proceeds  of  any  special  taxes  levied  within  the  city 
limits  for  city  school  purposes;   (3)  any  gifts  received  for  city 
schools;  and  (4)  an  amount  sufficient  to  balance  the  payments 
as  a  receipt  from  the  county  as  a  subvention  for  schools.    Use 
this  schedule  in  the  preparation  of  consolidated  G  20.    Accom- 
panying NOTES  should  state,  if  the  information  is  available 
whether  in  (4)  are  included  any  bond  issues  by  the  county  to 
procure  the  money  to  erect  schoolhouses.    The  schedule  should 
not  include  any  statement  of  cash  balances  at  the  beginning  and 
close  of  the  year. 

Institutional  service  schedules.— When  the  inmates  of  a  public 
charitable  or  penal  institution  perform  services  of  any  material 
value  on  the  streets,  either  in  the  construction  of  pavements  in 
the  repair  or  replacing  of  such  pavements,  or  in  the  general 
maintenance  of  the  highways,  or  in  the  care  of  parks,  and  the 
city  takes  no  account  of  the  same  in  the  books  of  the  auditor 
or  comptroller,  prepare  a  supplemental  schedule  G  21,  on  which 
the  value  of  the  services  rendered  are  reported  as  for  "service 
transfers  "  on  the  proper  line  for  inquiries  44  to  52,  or  71  of 
payments,  and  these  payments  are  balanced  by  receipts  on  the 
proper  lines  for  the  institution  whose  Inmates  performed  the 
given  service.  This  schedule  should  be  marked  "  Institutional 
senlce  schedule,"  and  be  accompanied  by  NOTES  explanato^ 
of  the  entries  on  the  schedule.  Use  this  schedule  in  the  Drena 
ration  of  consolidated  G  20.  f    t^ 

Incomplete  transfer  schedule.— If,  for  any  city,  the  records 
of  mutual  transfers  between  two  divisions,  departments  or 
funds  having  the  same  fiscal  year  are  not  identical,  prepare  a 
supplemental  schedule,  G  21,  to  be  marked  "  Incomplete  trans- 
fers,"  with  the  names  of  the  divisions,  funds,  etc.,  issuing  and 
to  receive  the  transfer.  On  the  appropriate  side  of  this  sched 
ule  report  an  amount  equal  to  the  difference  in  the  transfers 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        25 

reported  in  the  two  departments  during  the  year.  This  amount 
should  be  entered  upon  the  schedule  as  "  Cash  In  transit."  This 
schedule  should  be  consolidated  with  G  20,  and  the  cash  re- 
ported after  P  108  or  R  108. 

Cities  with  population   of  over  300,000.— In  cities  having  a 
population  of  over  300,000,  which  are  not  coextensive  In  ter- 
ritory with  the  county  in  which  located,  prepare  three  supple- 
mental  schedules    G   20.     The   first,   to   be  marked    "Primary 
county,"  Is  to  furnish  a  basis  for  the  third,  and  should  not  be 
used  in  consolidation.    In  the  preparation  of  this  schedule  omit 
all  receipts,   payments,  and   balances  of  the  general  property 
taxes  and  other  revenues  for  other  civil  divisions,  such  as  those 
for  the  various  divisions  of  the  government  of  the  city  and  for 
the  state,  and  those  to  be  reported  on  schedules  G  22  to  G  28. 
In  other  respects,  proceed  as  directed  for  the  preparation  of  pri- 
mary schedule  G  20  for  the  city  corporation,  observing,  however, 
that  the  general  property  taxes  collected  by  the  county  for 
itself  should  be  reported  after  R  1  6,  and  poll  taxes  similarly 
collected,  after  R  3  h;  while  special  property  and  business  taxes 
collected  for  county  purposes  should  be  reported  on  the  lines  for 
R   2,   after  descriptive  titles.     This   schedule   should   carry   a 
notation  giving  the  assessed  valuation  of  the  county  and  of  the 
city,  and  of  the  ratio  of  assessment  to  true  valuation  In  both 
cases.    When  the  county  assessment  Is  on  a  different  basis  from 
that  of  the  city,  compute  the  valuation  of  the  county  on  the 
basis  of  the  city  assessment  and  give  that  on  the  schedule 
marked  "  Computed  valuations  of  county  on  basis  of  city  assess- 
ment."    Further  observe  Instructions  already  given  with  ref- 
erence to  the  county  valuations  to  be  used  in  the  computations 
above  directed. 

Prepare  a  second  schedule,  G  20,  to  be  marked  "  County  as 
agent."  On  this  schedule  Include  the  taxes  and  other  revenues 
collected  by  the  county  as  agent  for  other  civil  divisions.  On 
this  schedule  report  the  general  property  taxes  collected  for  the 
city  after  R  1  a,  and  those  collected  for  other  divisions  of  the 
city  government  after  R  1  c.  The  other  revenues  collected  by 
the  county  for  the  various  divisions  of  the  city  government 
should  be  reported  on  the  lines  provided  for  reporting  the  given 
revenues,  and  should  be  accompanied  with  NOTES  specifically 
stating  the  amounts  of  each  class  of  revenue  for  each  divlsioD 


""*!■ 


26       INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

of  the  government  of  the  city.  Revenues  collected  for  the 
state  should  be  reported  after  R  98,  and  their  payment  after 
P  98,  as  set  forth  in  the  instructions  for  those  inquiries. 
Amounts  of  revenue  collected  for  the  divisions  of  the  city 
government  should  be  reported  after  P  105,  and  the  cash  bal- 
ances at  the  beginning  and  close  of  the  year  after  R  and  P  108, 
as  per  instructions  for  those  inquiries.  Observe  in  this  con- 
nection that  the  revenues  collected  by  the  county  for  the  divi- 
sions of  the  government  of  the  city,  when  reported  on  the  pri- 
mary schedule  G  20,  or  G  21,  for  the  divisions  of  the  city 
government,  should  be  reported  after  R  105,  with  notations  as 
directed  in  the  instructions  for  that  inquiry. 

Marlv  the  third  county  schedule  G  20,  "  County  for  consolida- 
tion." Include  on  this  schedule  such  percentage  of  the  receipts, 
payments,  and  balances  of  the  primary  county  schedule  as  the 
assessed  valuation  of  the  city  is  to  that  of  the  county,  or  as  that 
percentage  is  ascertained  to  be  after  consideration  is  taken  of 
any  difference  in  the  basis  of  assessments  of  the  county  and  city 
corporation.  Use  this  schedule  and  the  schedule  marked  "  County 
as  agent "  in  the  preparation  of  the  consolidated  city  schedule. 

The  rules  given  above  for  preparing  "  primary  county " 
schedule  G  20  should  be  employed  in  the  preparation  of  all 
"primary  county"  and  "county  for  consolidation"  schedules, 
including  those  for  sinking,  investment,  and  public  and  private 
trust  funds. 

CONSOLIDATED   FINANCIAL  SCHEDULES. 

Consolidated  fund  schedules. — ^A  consolidated  schedule  for  all 
sinking  funds  must  be  prepared.  This  should  give  for  each  in- 
quiry the  aggregate  of  all  traiTsactions  and  cash  balances  shown 
on  the  sinking  fund  schedules  for  the  separate  funds.  If  the 
only  sinking  funds  are  those  of  the  city  corporation,  there  will 
be  no  need  of  preparing  a  consolidated  sinking  fund  schedule 
in  addition  to  the  one  marked  "Primary."  That  schedule,  in- 
stead of  bearing  the  designation  last  mentioned,  should  be  given 
the  name  "  Primary  and  consolidated." 

The  method  of  preparing  and  designating  the  consolidated  in- 
vestment fund  schedule  and  the  consolidated  schedule  for  pub- 
lic trust  funds  for  municipal  uses  and  for  nonmunicipal  uses  is 
identical  with  that  outlined  above  for  the  sinking  fund  schedule. 


1 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        27 

It  should  be  noted,  however,  that  there  can  &e  no  transfer^ 
within  the  censua  definition  of  that  term,  between  a  private 
trust  fund  or  a  public  trust  fund  for  nonmunicipal  uses  and 
the  city  corporation  or  any  of  its  divisions  or  funds. 

Consolidated  schedule  G  20. — For  the  consolidated  report  of 
the  government  of  the  city  always  use  schedule  G  20.  With 
certain  exceptions  noted  in  the  instructions  for  inquiry  100,  the 
entries  on  the  lines  of  this  schedule  must  always  be  tha  sum  of 
the  corresponding  entries  on  all  the  primary  schedules,  includ- 
ing those  for  the  city  corporation  and  for  the  other  divisions 
and  funds  of  the  government  of  the  city.  The  consolidated  debt 
schedule  G  22  in  like  manner  should  be,  for  all  classes  of  mu- 
nicipal debt  obligations,  the  aggregate  of  the  corresponding 
amounts  reported  on  the  primary  schedules  G  22  for  the  city 
corporation  and  independent  divisions.  The  same  general  rule 
applies  to  the  preparation  of  the  consolidated  schedule  G  28, 
with  modifications  set  forth  in  the  instructions  for  that  sched- 
ule, as  shown  on  pages  166  to  172. 

GENEKAL  BULES. 

The  most  important  instructions  are  often  overlooked  or  dis- 
regarded by  agents  in  the  field.  This  action  on  their  part  re- 
sults in  an  immense  amount  of  needless  labor  in  checking  and 
correcting  their  work  in  the  ofl5ce  at  Washington.  Attention  is 
therefore  called  to  the  necessity  of  observing  the  following 
general  rules: 

I.  In  reporting  payments  and  receipts,  note  the  classification 
made  on  the  schedules  of  the  previous  year,  and  where  you 
change  such  classification  call  attention  to  the  fact  in  accom- 
panying NOTES.  This  instruction  is  particularly  to  be  ob- 
served in  regard  to  the  special  property  and  business  taxes, 
licenses,  public  service  privileges,  minor  privileges,  etc.  Any 
extraordinary  increase  or  decrease  in  a  receipt  or  payment 
over  the  corresponding  one  of  the  preceding  year  should  also  be 
explained  in  NOTES.  Failure  to  observe  the  foregoing  instruc- 
tion will  count  seriously  against  the  agent's  record  for  accuracy. 

II.  Prepare  all  explanatory  NOTES  called  for  by  instruc- 
tions. Definiteness  and  fullness  of  notes  are  prime  requisites 
of  good  schedules,  and  the  standing  of  the  clerks  will  be  judged 
by  these  notes  as  much  as  by  any  other  single  factor. 


28 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


IIL  Prepare  all  exhibits  for  which  blanks  are  arranged  on 
the  several  schedules  or  which  are  called  for  by  the  instructions. 

IV.  Make  the  cash  balances  and  debt  agree  in  every  detail 
with  preceding  reports,  or  secure  all  facts  needed  to  correct  aud 
explain  those  of  preceding  years,  and  do  not  leave  a  city  until 
you  have  secured  this  information,  which  is  to  be  forwarded  in 
the  NOTES  for  your  schedules.  Failure  to  observe  these  require- 
ments may  necessitate  your  return  to  the  city  at  your  own  ex- 
pense and  on  your  oicn  time  to  secure  the  needed  information. 

V.  For  each  city  agents  are  required  to  secure  and  transmit 
to  this  office  copies  of  the  printed  reports  of  the  general  city 
corporation  and  all  divisions  of  the  government  of  the  city  for 
which  such  reports  are  issued.  In  case  the  report  for  any  divi- 
sion or  board  is  not  yet  in  print,  the  agent  must  so  state  in  his 
NOTES  and  arrange  with  the  proper  official  to  have  such  re- 
port mailed  to  this  office  as  soon  as  a  printed  copy  is  available. 
In  such  case  he  should  also  secure  and  forward  a  copy  of  the 
last  printed  report,  unless  he  has  positive  information  that  the 
office  already  possesses  such  report.  If  for  any  city,  depart- 
ment, or  division  no  printed  report  is  issued,  state  such  fact  in  a 
NOTE. 

VI.  As  far  as  possible,  place  all  NOTES  relating  to  schedule 
G  21  and  other  supplementary  schedules  on  the  first  page  of 
such  schedules  and  not  upon  the  note  or  work  sheets. 

VII.  Prepare  your  work  sheets  in  a  neat  and  orderly  man- 
ner, as  directed  by  the  instructions  therefor. 


' 


■>> 


GENERAL  INSTRUCTIONS  FOR  SCHEDULE  Q  20. 


Introduction. — The  following  instructions  with  reference  to 
schedule  G  20  apply,  except  as  specifically  stated,  to  all  reports 
to  be  prepared  on  that  form,  including  those  for  the  city  corpo- 
ration and  the  several  other  divisions  of  the  government  of  the 
city.  In  a  general  way,  also,  these  instructions  should  be  ob- 
served in  preparing  the  other  schedules  to  be  consolidated  with 
primary  G  20,  and  in  indicating  the  numbers  of  the  inquiries  of 
G  20  with  which  amounts  reported  on  these  schedules  must  be 
consolidated  on  the  completed  schedule  for  the  government  of 
the  city. 

In  no  two  cities  are  the  governmental  organizations  identical, 
and  as  a  result  nearly  every  city  will  present  some  feature  of 
organization  that  is  not  in  perfect  harmony  with  the  census 
classification  of  functions,  offices,  and  accounts  given  on  the 
schedule.  Where  a  city  gives  to  one  of  its  principal  offices  or 
accounts  a  title  or  designation  other  than  the  one  printed  on 
the  schedule,  assign  the  receipts  and  payments  of  such  office 
or  account  to  one  mentioned  on  the  schedule  which  most  nearly 
coincides  therewith,  changing  the  title  printed  on  the  schedule 
to  that  used  by  the  city.  When  a  minor  office  or  account  can 
not  be  identified  with  any  of  those  mentioned  on  the  schedule, 
nor  the  payments  by  or  for  it  distributed  definitely  among  the 
offices  and  accounts  of  the  schedule,  report  its  receipts  and  pay- 
ments nnd  its  descriptive  title  on  one  of  the  blank  lines  after 
that  one  of  the  miscellaneous  offices  or  accounts  to  which  it  is 
most  closely  related.  All  amounts  so  reported  should  be  accom- 
panied by  detailed  NOTES  whenever  the  descriptive  title  writ- 
ten as  directed  is  not  fully  explanatory  of  the  source  of  the 
receipt  and  object  of  payment. 

In  compiling  schedule  G  20  for  cities  where  the  warrants  of 
the  controlling  officer  are  taken  as  the  basis  of  payments,  do 

(29) 


i 


30 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


^1  '■ 


not  enter  as  payments  of  exi^enses,  outlays,  etc.,  any  warrants 
drawn  by  the  controlling  oUieer  in  favor  of  any  city  adminis- 
trative fund  from  which  are  met  the  ordinary  costs  of  a  speci- 
fied class,  as  those  for  salaries  and  wnges,  etc.  Such  warrant 
payments  are  to  be  treated  as  major  and  minor  transfers. 
Amounts  carried  to  "pay  roll  tailings"  and  similar  accounts 
or  funds,  or  to  "contract  retention"  accounts  or  funds,  are, 
however,  to  be  treated  as  payments  for  expenses  and  outlays, 
as  well  as  shown  as  receipts  of  private  trust  funds  or  accounts. 

Segregation  of  minor  expenses.— Some  agents  in  the  past  have 
devoted  an  unreasonable  amount  of  time  to  analyzing  unimpor- 
tant miscellaneous  or  "undistributed"  items  and  distributing 
them  to  various  inquiries  without  adding  to  the  general  accu- 
racy or  comparability  of  their  report.  Good  judgment  should 
be  exercised  in  determining  the  advisability  of  making  any 
given  segregation,  and  loork  should  he  avoided  that  will  not 
appreciably  add  to  the  comparability  of  the  report  of  one  city 
with  that  of  another;  but  segregation  must  he  made  in  all 
cases  where  the  failure  to  distribute  will  affect  cornparahUity. 

Inquiry  numbers.— The  principal  inquiries  of  schedule  G  20 
for  reporting  receipts  and  payments  are  given  identical  num- 
bers, and  inquiry  numbers  1  to  12  are  provided  for  receipts  that 
have  no  corresponding  payments ;  inquiries  P  92,  93,  and  95  are 
provided  for  payments  for  which  there  are  no  corresponding 
receipts. 

Net  revenue  receipts  and  net  payments  of  governmental 
costs.— In  reporting  "receipts  from  revenue"  and  "payments 
of  governmental  costs"  on  schedule  G  20,  report  all  amounts 
net,  or  free  from  (1)  receipts  and  payments  in  correction  of 
error;  (2)  receipts  and  payments  in  error;  (3)  receipts  of 
accrued  interest  on  original  issues  or  sales  of  city  debt  obliga- 
tions, and  payments  of  interest  on  city  debt  balancing  such  re- 
ceipts  of  accrued  interest;  (4)  payments  for  accrued  interest 
on  investments  purchased  by  the  sinking,  investment,  and  pub- 
lic trust  funds  for  municipal  uses,  and  receipts  of  interest  on 
such  investments  balancing  such  payments  for  accrued  inter- 
est; (5)  amounts  credited  to  outlay  accounts  which  are  offsets 
to  payments  of  outlays;  and  (6)  payments  for  outlays  offset  by 
receipts  or  credits  in  outlay  accounts. 


( 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        31 

Before  reporting  payments  or  receipts  after  inquiries  1  to  95, 
ascertain  if  the  city  has  during  the  year  received  or  paid  any 
amounts  such  as  those  described  above  under  (1)  to  (6),  and 
report  amounts  referred  to  in  (1)  after  inquiry  102  a;  those 
mentioned  in  (2)  after  inquiry  102  b;  those  mentioned  in  (3) 
after  inquiry  102  c;  those  referred  to  in  (4)  after  inquiry  102  d; 
those  described  in  (5)  after  R  103;  and  those  referred  to  in  (6) 
after  P  103.  (See  also  instructions  for  inquiries  102  and  103, 
pages  134  to  136.) 

The  terms  "net  revenue  receipts"  and  "net  payments  of 
governmental  costs,"  whose  use  is  involved  in  the  foregoing  in- 
structions, should  not  be  confounded  with  the  terms  net  revenue 
receipts  from  public,  or  net  payments  to  public  of  governmental 
costs,  which  are  the  net  receipts  and  payments  here  referred 
to  less  receipts  and  payments  included  therein  which  are  from 
and  to  the  divisions  and  funds  of  the  government  of  the  city. 

PAYMENTS   FOR  EXPENSES  OF   MUNICIPAL  SERVICE  ENTERPRISES. 

Municipal  service  enterprises,  or  city  departments  organized 
and  operated  mainly,  if  not  exclusively,  for  providing  the 
various  offices  and  enterprises  of  the  city  with  such  utilities  as 
electric  lights,  or  for  constructing  and  repairing  pavements  by 
asphalt  plants,  or  for  rendering  services  for  different  depart- 
ments, like  stables,  blacksmith  shops,  and  storage  yards,  are 
establishments  that  correspond  to  what  the  commercial  world 
generally  calls  "  central "  or  "  incidental  operating  plants." 
Their  expenses  should  all  be  distributed  and  recorded  among 
those  of  the  departments  or  offices  which  they  serve  or  to  the 
accounts  which  record  the  cost  of  the  functional  activities 
which  they  perform.  The  greater  importance  of  municipal 
service  enterprises  than  of  such  central  or  incidental  operating 
plants  as  the  city  stable,  storage  yards,  or  supply  offices,  justifies 
a  special  report  of  the  payments  to  the  public  and  transfer 
payments  recorded  in  the  accounts  of  these  enterprises  and  of 
the  distribution  of  these  expenses  to  the  departments  and 
accounts  to  be  reported  after  P  13  to  P  91.  That  special  report 
is  to  be  made  in  Exhibit  C.  Before  beginning  the  preparation 
of  schedule  G  20  the  agent  should  ascertain  whether  the  city 
operates  any  of  these  municipal  service  enterprises,  and  secure 


^^-.^ 


/ 


I 


■i'', 


13  to  91.     (See  als^sp^^iaT  ZrlT'^'l''  ""^^  "'  '"«•"'"» 
140  and  141.)  instructions  for  Exhibit  C,  pages 

BECEIPTS  FKOM  KEVENUES. 

Hecelpts  from  revenuesi  iir,»  f„  i, 
provided  therefor  and  numbertd  l  to'si'T**'- """'  '"^"'^'^^ 
special  assessments,  licenses  nprm-,  «  ^^^'P'^  from  taxes, 
privileges,  rents,  in  errssl^^n^  ^  ^°'''  """"'''''  ««="««'«- 
tions  are  to  be  report^  'atCt;  Z'T  '"'''  """  ""^■ 
several  inquiries  after  E  1  to  11  Ai.  .k^  '^^  '^"'"'"S  of  the 
to  be  reported  in  first  four  column,  ««!  '^^^""^  '*'*'P'«  "« 
receipts  to  be  there  renorted  ,„Th    ff  '°^'""''"  ^^  to  91.    The 

tor  services,   rents  0^1,   pr:per:v    ?'  '"  '"'  '■'°''  "'"'''' 

sources.    In  reporting  amomfr^r^' •      "*"■  ^'^^  ""-J  other 

mind  the  deflnltl„nrand~  „    L't^uct""'"  '  '°  ''  '^'^^  '» 

*nd  the  special  instructionrwhTch  "How     °'  "''^"""^^  ^''"^ 

ohariLtr  :e'rTi^::  .-%::.r:,r--^"  ^"'^  ^^'-^  ■•'-  -<> 

satlon  for  services  of  a  cler  ca  orTtr  '  '"^"''^^  '''^  ^"-"P^"- 
tie  municipality.  Be  careful  howe^  tor;,"  ""f"™^  "^ 
ceipts  from  charges"  to  h»    ',^'^''  '<>  distinguish  the  "re- 

to  be  reported  as^-Ua^a  s'^   mZ^-lfrK^r  T  ^^ 
structions  for  that  inqniry   m^e  ,oV    *  *  *'     ^^««  ">- 

Charges  to  be  reported  afte^  R  13  ?„  i  ^""T  """  ""''''''P'^  ''-o" 
etc.,  furnished  to  private  parties  Th  ^""^  ^'''' '"''''^  P'^^^. 
reported,  even  though  the  'oc^i  ^uZT"'"'''  "«  '»  ''^  ^ 
^' receipts  from  sales/'  authorities  record  them  as 

Bents  of  real  property.-ln  column  "rents  of  r^i 
report  all  amounts  received  as  rentA      .,  Property" 

tiie  use  Of  lands  or  roZ  in  bui  dings^utili/e^"''"""''"  '"' 
departmental  purposes,  whether  o  not  the  enhl  of'""."^  '"' 
erty  is  associated  with  the  issue  of  a  license  or  /h  *  """^ 
some  exclusive  privilege  on  the  land  or  nTe  bul  di„rv  "' 
however,  that  similar  receiots  for  th„  .  f"^, ""'Iding.  Note, 
lieges  thereon  are  tc  be  reDoH^,  f  "'  "'^"^^''•^^  "■•  P«^- 
-inor  privileges  after  RT  a  or  ftand  reiTf  """"^  '''''"'  °- 
as  the  investments  of  funds  for' r,ni^,  ■"■""^"^  "^'^ 

Wise  are  to  be  reiKirted  Zts:rZ7Z\^Tr.  "'  •'"'^'■ 
rentals  to  be  reported  after  R  8  and  r:«er\%3r9T  frT 


V 


f 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        33 

those  for  the  use  of  "miscellaneous  real  property,"  the  ex- 
penses for  which  are  to  be  reported  after  P  92.  Among  the 
receipts  as  rents  for  "  miscellaneous  real  property  "  are  those 
for  the  use  of  lands  and  buildings  purchased  for  schools,  parks, 
and  other  departments,  but  which  have  not  yet  been  utilized  for 
the  purposes  for  which  acquired ;  and  also  all  rentals  of  build- 
ings once  used  for  municipal  purposes  but  now  utilized  as 
rental  property.  (See,  also,  instructions  for  R  8  d,  page  59,  and 
P  92,  page  127.) 

In  reporting  receipts  after  R  13  to  91  in  the  column  "  rents," 
as  above  directed,  observe  that  all  receipts  from  rent  of  rooms 
In  the  general  government  building  should  be  reported  after 
R  20,  even  though  credited  in  the  appropriation  accounts  to  in- 
dividual departments;  observe,  also,  that  receipts  from  rents 
of  buildings  used  exclusively  by  departments,  enterprises,  etc., 
should  be  classified  substantially  the  same  as  directed  for  pay- 
ments for  "rent"  under  P  20  h.  (See  instructions  mentioned, 
page  75.) 

Minor  sales. — In  the  column  "  minor  sales  "  report  the  receipts 
from  the  minor  sales  of  scrap  or  of  materials  obtained  in  the 
operation  of  the  municipal  functions  other  than  in  the  construc- 
tion or  acquisition  of  property  or  public  improvements  and 
credited  by  cities  to  outlay  account.  The  sales  credited  to  out- 
lay account  should  be  reported  after  R  103  a,  for  which  see  in- 
structions, page  135.  When  uncertain  about  the  proper  place 
for  reporting  sales,  read  carefully  the  instructions  for  reporting 
payments  for  outlays  and  for  replacements  and  betterments, 
page  37,  and  if  still  in  doubt  report  the  sales  as  "  minor  sales." 

Other  sources. — All  amounts  reported  in  column  "other 
sources,"  after  inquiries  13  to  79,  should  be  accompanied  with 
NOTES  explanatory  of  their  character. 

Total  receipts. — The  amount  to  be  reported  on  each  line  In 
the  column  "  total  receipts  "  is  the  sum  of  the  amounts  on  the 
same  line  in  the  six  other  columns  for  receipts. 

Service  transfer  receipts. — Note  that  a  co'.umn  is  provided  for 
reporting  service  transfer  receipts.  Unlike  the  corresponding 
column  of  payments,  this  is  merely  an  exhibit,  and  the  amounts 
shown  as  such  are  all  included  in  the  first  five  columns.  Great 
care  should  be  exercised  in  preparing  the  figures  for  this 
column.  (See,  also,  instructions  for  preparing  work  sheet  E.) 
42099°— 18 3 


1^ 


-11:^31 


mmm 


34       INSTRUCTIONS  TO  CLEBKS  AND  SPECIAL  AGENTS. 

PAYMENTS  OF  EXPENSES  AND  OUTLAYS. 

Inquiries  P  13  to  94  are  provided  for  reporting  payments  for 
expenses  and  outlays.  Payments  for  expenses  are  to  be  reported 
In  the  columns  "  service  transfers,"  "  salaries  and  wages,"  "  mis- 
cellaneous," and  "total  expenses."  All  payments  for  outlays 
are  to  be  reported  in  the  single  column  provided  therefor,  and 
the  analysis  of  such  payments  presented  in  Exhibit  A.  (See 
instructions  therefor,  page  138.)  All  payments  of  expenses  and 
outlays  should  be  exclusive  of  payments  in  error,  and  payments 
for  outlays  should  be  further  exclusive  of  payments  balanced  by 
receipts  on  outlay  accounts,  as  already  set  forth  on  page  37. 

Service  transfers.— The  only  service  transfers  to  be  included 
in  the  reports  of  payments  for  expenses  and  outlays  are  (1) 
payments  by  the  departments,  offices,  and  funds,  and  for  the 
accounts  included  in  Divisions  I  to  IX  and  XI  of  schedule  G  20 
to  the  enterprises  included  in  Division  X  for  water,  light,  and 
kindred  utilities  furnished;  (2)  payments  by  the  enterprises 
included  in  Division  X,  or  in  Exhibit  C,  to  one  another  for 
utilities  and  services  rendered  by  one  to  another;  (3)  payments 
by  these  enterprises  to  the  departments  and  offices  included  in 
Divisions  I  to  IX  for  services  rendered  by  said  departments, 
etc.;  (4)  such  payments  by  one  department  or  office,  or  for 
one  account  to  another,  as  are  described  in  the  instructions  for 
R  54  to  R  63,  and  for  R  69,  R  70,  and  R  71,  on  pages  106  to  110 
and  112  to  IIG  of  the  Book  of  Instructions;  (5)  rent  of  invest- 
ment properties  to  the  various  departments,  enterprises,  etc.;  (6) 
Interest  charged  by  the  cities  on  outlay  account,  and  (7)  inter- 
est, depreciation,  and  taxes  charged  as  expenses  of  public  service 
and  municipal  service  enterprises. 

Service  transfer  payments  by  one  department,  office,  or  ac- 
count to  another  of  the  same  division  of  the  government  of  the 
city,  except  as  stated  in  (4)  above,  should  be  eliminated  from 
the  pnyments  for  expenses  and  for  outlays,  but  tlieir  aggrei;ate 
amount  should  be  reported  after  P  104  and  balanced  by  receipts 
after  R  104,  "Minor  transfer  payments  and  receipts."  In 
eliminating  the  service  transfers  mentioned  it  should  be  under- 
stood that  payments  for  services  rendered  are  always  to  be 
reported  as  expenses  of  the  departments,  offices,  or  accounts 
receiving  the  benefit  of  the  services,  and  should  be  eliminated  as 


/ 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        35 

4         receipts  of  the  department,   office,   or  account   rendering  the 
service. 

The  service  transfers  mentioned  in  the  last  paragraph  between 
the  departments,  offices,  and  accounts  of  the  same  division  of 
the  government  of  the  city  must  not  be  confounded  with  the 
payments  by  one  division  of  the  city  to  another  for  such  services 
as  the  county  performs  for  the  city  corporation  and  other  divi- 
sions of  the  government  of  the  city  in  extending  tax  rolls,  col- 
lecting taxes,  etc.     All  payments  of  this  chara-ler  should  be 
reported  as  general  transfer  payments  on  the  scaedule  of  the 
division  of  the  city  making  the  payments,  and  as  general  trans- 
fer receipts  on  the  schedule  of  the  division   performing   the 
service  and  receiving  compensation  therefor.    This  rule  applies 
when  reporting  payments  by  school  districts,  or  park  boards, 
etc.,  to  the  city  corporation  for  special  assessments  or  charges 
for  street  pavement,  sewers,  street  sprinkling,  etc.     (See,  also, 
instructions  for  "special  assessments  levied  against  city  divi- 
sions," page  52.) 

Service  transfers  in  Exhibit  A.— All  service  transfer  payments 
on  account  of  outlays  are  to  be  reported  separately  in  Exhibit  A. 
(For  instructions  relating  to  this  exhibit,  see  page  138.) 
y  Special   report   of   service   transfers.— Information   as   to   all 

service  transfers  shown  on  the  schedule  should  also  be  given 
on  work  sheet  C  substantially  as  is  called  for  by  the  instruc- 
tions therefor. 

General  transfers  of  materials. — All  transfer  payments  for 
materials  between  departments,  offices,  accounts,  and  enter- 
prises. Divisions  I  to  XI,  inclusive,  and  Exhibit  C  being  minor 
general  transfers,  are  always  to  be  eliminated  from  the  ac- 
counts of  the  authority  making  the  transfers,  and  are  to  be 
reported  as  payments  of  the  department,  office,  or  enterprise  to 
which  transferred. 

Expense  payments  for  salaries  and  wages. — In  the  column 
"salaries  and  wages,"  report  after  P  13  to  29  all  payments 
for  salaries  and  wages  made  by  the  offices  and  departments 
there  enumerated  to  the  officers  and  other  employees  who  are 
carried  on  the  permanent  or  temporary  rolls  while  engaged  in 
any  work  other  than  that  which  can  properly  be  charged  to 
outlays.  Observe,  however,  that  payments  for  "teaming,"  or 
the  services  of  a  teamster  with  his  animals,  vehicles,  or  other 


I 


36        IKSTRDCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS, 

equipment  are  not  to  be  reported  in  column  "salaries  and 
wages,"  but  in  "  miscellaneous."  Expense  payments  of  salaries 
iind  wages  by  any  departments,  offices,  accounts,  or  enterprises 
mentioned  after  P  30  to  93,  if  not  shown  separately  or  recorded 
in  such  manner  as  to  permit  accurate  statement  without  extra 
labor,  should  be  included  in  column  "total  expenses."  The 
attention  of  city  authorities  should,  however,  be  called  to  the 
desirability  of  supplying  this  information  in  future  years. 
When  on  a  given  line  "salaries  and  wages"  are  unreported  in 
the  column  with  that  title,  make  no  report  on  such  line  in 
column  "  miscellaneous."  Under  such  circumstances  the  report 
which  is  left  in  the  column  "  service  transfers  "  will  be  in  the 
nature  of  an  exhibit. 

Outlay  payments  for  salaries  and  wages. — In  reporting  outlay 
payments  for  salaries  and  wages  in  Exhibit  A,  follow  the 
instructions  above  stated  concerning  expense  payments  for 
salaries  and  wages. 

Miscellaneous. — In  the  column  "miscellaneous"  report  all 
payments  for  expenses  of  operation  and  maintenance  not  prop- 
erly assignable  to  "service  transfers"  and  "salaries  and 
wages,"  Observe,  however,  instructions  for  reporting  expanse 
when  no  report  is  made  for  "salaries  and  wages"  in  column 
with  that  designation.  Among  the  payments  to  be  included  in 
the  column  "  miscellaneous "  are  those  for  "  teaming,"  or  the 
service  of  a  teamster  and  his  animals  and  other  equipment,  and 
materials  for  repairs  and  payments  for  personal  services  of  in- 
dividuals not  carried  on  the  pay  rolls  of  the  city,  as  those  for 
services  of  witnesses,  jurymen,  etc. 

Total  expenses. — The  amount  to  be  reported  on  each  line  in 
the  column  "  total  expenses "  is  the  sum  of  the  amounts  on 
the  same  line  in  the  three  other  columns  for  expenses. 

Payments  for  outlays. — In  the  column  "  for  outlays  "  is  to  be 
reported  the  aggi-egate  of  all  payments  for  the  purchase  and  im- 
provement of  land,  the  erection  of  new  buildings,  the  installa- 
tion and  extension  of  water  supply  systems,  electric  light  sys- 
tems, and  other  enterprises,  the  purchase  of  additional  appara- 
•'.us  and  horses  for  the  fire  department,  purchases  to  increase 
the  collections  of  libraries,  museums,  and  art  galleries,  and 
all  other  acquisitions  which  add  to  the  number  and  value  of 
the  permanent  possessions  of  the  city,  less  payments  for  out- 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        37 

y  lays  with  offsetting  receipts.    (See  pages  135  and  13G.)    No  pay- 

ments, however,  for  repairs  required  from  time  to  time  for 
the  maintenance  of  the  buildings  and  equipment  of  a  munici- 
pality, nor  payments  for  equipment  to  replace  articles  lost,  de- 
stroyed, or  worn  out  should  be  included  under  this  head. 

In  preparing  schedules  observe  the  following  distinction  be- 
tween "repairs,"  which  are  always  to  be  included  among  ex- 
penses, and  "renewals"  and  "replacements,"  which  are  some- 
times to  be  included  among  expenses  and  sometimes  among 
outlays.  Every  building,  public  improvement,  machine,  or 
equipment  has  a  certain  expected  life  and  an  expected  value  at 
the  end  of  each  year  of  its  life.  When  an  expenditure  is  made 
for  or  on  any  such  building,  public  improvement,  machine,  or 
equipment  which  has  for  its  object  to  put  the  same  in  a  condi- 
tion as  good  as  it  was  expected,  at  the  time  of  construction,  it 
would  be  at  that  stage  of  its  existence,  such  expenditure  is  a 
repair;  when  extensive  changes  are  made  in  buildings  and  pub- 
lic improvements,  or  new  machines  or  equipments  are  substi- 
tuted for  old  ones,  with  a  view  to  making  the  machines,  build- 
ings, or  equipment  as  good  as  or  better  than  they  were  at  the 
beginning,  such  changes  or  substitutions  are  to  be  classed  as 

^  replacements  or  betterments.    Payments  for  such  replacements 

or  betterments  should  be  reported  as  expenses  in  so  far  as  the 
value  of  the  property  as  reconstructed  does  not  exceed  the  origi- 
nal cost  of  the  property  displaced,  or  that  cost  less  any  depre- 
ciation that  has  been  charged  as  expense;  but  in  so  far  as  the 
value  exceeds  the  amount  above  mentioned  the  payments  should 
be  treated  as  outlays.  In  preparing  schedules  observe  the  fore- 
going general  rule,  no  matter  how  the  replacement  or  better- 
ment is  financed,  whether  from  revenue,  bond  issue,  or  special 
assessment,  provided  there  are  no  offsetting  receipts,  which,  if 
existing  must  be  deducted  from  the  aggregate  and  reported 
after  inquiry  P  103. 

Costs  of  local  improvements  to  be  rei)orted  under  "  outlays  " 
include  those  for  opening,  extending,  grading,  and  paving  streets, 
and  for  providing  them  with  sidewalks,  curbing,  etc.,  and  for 
constructing  sewers  and  similar  improvements.  The  costs  of 
replacing  local  improvements  or  resurfacing  street  pavements 
which  have  been  worn  out  or  destroyed  should  be  included  as 
expenses  or   outlays,   subject   to  the  conditions   stated  above 


38       INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

Tlie  costs  of  minor  repairs  required  from  time  to  time  should 
be  reported  in  the  appropriate  columns  under  "  expenses."  All 
payments  reported  in  the  column  "  for  outlays "  should  be  re- 
ported in  detail  in  Exhibit  A.  (See,  also,  special  instructions 
for  this  exhibit,  page  135.) 

When  service  transfers  are  included  on  the  city  books  with 
outlays,  follow  the  general  rules  for  such  transfers  given  under 
**  expenses,"  and  be  careful  in  all  cases  so  to  treat  them  that 
the  entire  costs  of  public  improvements  are  reported. 

Any  payments  for  outlays  made  or  to  be  made  by  special 
asssessment  bonds  or  general  bonds  should  be  specially  re- 
ported in  Exhibit  B.  Report  in  the  same  exhibit  similar  pay- 
ments for  resurfacing  pavements,  and  other  replacements  made 
from  special  assessment  or  general  bonds. 

When  a  department,  as  a  zoological  garden,  is  buying  and 
selling  animals,  or  the  fire  or  other  department  is  selling  old 
horses  or  equipment  and  replacing  them  with  new  ones,  and  no 
material  change  is  made  in  the  number  of  animals  or  pieces  of 
equipment,  or  in  the  general  character  of  the  property  possessed, 
report  all  payments  for  new  animals,  apparatus,  and  equipment 
as  expenses ;  and  all  receipts  from  sales,  in  the  column  provided 
therefor  after  inquiries  13  to  91. 

When  the  animals  or  equipment  purchased  as  above  set  forth 
to  replace  old  ones  are  of  a  value  materially  greater  than  the 
replaced  ever  were,  charge  as  outlay  the  excess  of  the  new 
over  the  original  value  of  the  old ;  and  as  expense,  the  original 
value  of  the  animals  or  equipment  displaced.  At  the  same  time 
credit  receipts  from  sales  to  revenue  and  report  the  same  in  the 
appropriate  lines  of  R  13  to  91. 

In  case,  however,  the  city  keeps  a  depreciation  account  with 
any  or  all  of  its  public  properties,  and  charges  such  deprecia- 
tion in  the  value  of  animals  and  equipment  as  expenses,  and 
such  expenses  are  included  among  the  payments  of  your  sched- 
ule, report  the  sale  of  the  scrap  and  of  the  old  animals  and 
equipment  as  offsets  to  outlays,  as  directed  on  pages  135  and 
136  under  "Payments  for  outlays  with  offsetting  receipts." 
Observe,  however,  the  narrow  limitations  within  which  this  last 
Instruction  is  to  be  followed,  in  contrast  with  the  general  rule 
to  be  observed  in  the  great  majority  of  cases. 


/ 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        39 

irndistributed  expenses  and  outlays. — One  of  the  objects  of  the 
census  investigation  being,  as  stated  in  the  opening  paragraph 
of  the  introduction  to  these  instructions,  to  provide  data  for 
computing  per  capita  and  other  unit  costs  for  municipal  service 
and  outlays,  the  classification  adopted  for  providing  such  data 
is  one  that  segregates  expenses  and  outlays  according  to  the 
governmental  function  for  which  such  expenses  and  outlays  are 
incurred.  The  financial  classification  adopted  is  to  be  employed 
by  the  census  agents  to  the  fullest  extent  practicable  in  prepar- 
ing schedules.  The  agents  should  keep  in  mind  the  fact  that  it 
is  generally  easier,  and  hence  more  important,  to  secure  com- 
parability of  reports  as  between  the  11  principal  divisions 
into  which  all  expenses  and  outlays  are  divided  than  it  is  to 
secure  such  comparability  between  the  ofiices,  enterprises,  and 
accounts  included  in  these  divisions.  Under  such  circumstances 
the  agent  should  first  make  a  supreme  effort  to  distribute  all 
expenses  and  outlays  between  the  divisions  either  from  data 
recorded  on  the  city  books,  or,  if  that  is  not  possible,  from  esti- 
mates by  the  local  authorities.  Payments  which  can  not  thus 
be  segregated  should  be  reported  with  descriptive  titles  on  the 
lines  of  P  76. 

Payments  which  can  be  assigned  to  the  various  divisions,  but 
which  can  not  be  distributed  to  the  offices,  enterprises,  and 
accounts  for  which  unit  costs  are  desired,  are  to  be  reported  in 
ways  that  will  indicate  the  fact  of  imperfect  segregation.  In 
the  instructions  which  follow  specific  directions  will  be  found 
for  methods  of  reporting  the  undistributed  costs  of  these  several 
divisions;  and  in  the  case  of  some  divisions  separate  lines  are 
provided  for  reporting  such  costs.  Among  those  lines  mention 
Is  here  made  of  those  numbered  P  28  o,  P  47,  P  58  a,  and  P.  71  g. 


•■  r 


ma 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        41 


INSTRUCTIONS  FOR  SPECIFIC  INQUIRIES. 


In  addition  to  the  general  instructions  previously  given  for 
schedule  G  20  and  all  schedules  supplemental  thereto,  atten- 
tion is  called  to  the  following  instructions  for  the  several  num- 
bered inquiries  for  reporting  receipts  and  payments.  '  When  no 
Instructions  are  given  for  reporting  the  receipts  or  payments 
for  a  given  inquiry,  clerks  and  special  agents  should  be  guided 
by  the  general  instructions  and  by  the  form  of  the  inquiry. 

TAXES  AND   SPECIAL  ASSESSMENTS. 

Inquiries  1  to  4  are  provided  for  reporting  and  summarizing 
the  net  receipts  of  cities  from  taxes  and  special  assessments, 
Including  those  for  the  use  and  benefit  of  all  independent  muni- 
cipal organizations  whose  transactions  are  considered  by  the 
Bureau  of  the  Census  as  constituting  parts  of  the  government 
of  the  cities  for  which  its  reports  are  secured.  Similar  taxes, 
etc.,  collected  by  the  city  or  any  of  its  divisions  for  civil 
divisions  other  than  those  here  mentioned  are  to  be  reported 
on  the  several  lines  of  K  98,  the  instructions  for  which  are 
given  on  pages  68  and  132. 

Primary,  supplemental,  and  consolidated  schedules  should  re- 
port all  taxes  and  other  revenues  collected  by  the  city  treas- 
urer, or  other  official  of  the  government  of  the  city,  for  the 
use  and  benefit  of  the  city  and  of  its  minor  independent  di- 
visions. In  reporting  taxes  and  other  revenue  receipts  col- 
lected during  a  given  year,  include  recei])ts  from  those  in  ar- 
rears, together  with  all  penalties,  fees,  interest,  and  other 
charges  thereon. 

Taxes  and  tax  laws. — ^As  taxes  are  the  most  important  source 
of  municipal  revenue,  the  proper  report  of  the  receipts  of  a 
city  calls  for  an  intimate  acquaintance  with  the  revenue  sys- 
tems and  tax  laws  of  the  state  in  which  a  clerk  is  employed 
(40) 


/ 


i 


/!■ 


In  compiling  statistics  of  municipal  finance.  Clerks  are  there- 
fore specially  instructed  to  study  the  tax  laws  of  their  respec- 
tive states  before  beginning  a  compilation  of  the  financial 
schedules  for  the  cities  therein. 

Receipts  from  taxes  and  special  assessments. — In  reporting  re- 
ceipts from  taxes  and  special  assessments,  include  all  amounts 
paid  by  owners  of  property  advertised  for  sale,  provided  such 
payments  are  made  before  date  of  sale,  and  all  amounts  re- 
ceived from  individuals  or  corporations  in  payments  for  tax 
titles  purchased  by  them,  whether  such  purchasers  are  the 
former  owners  or  other  parties.  When  the  city  purchases  prop- 
erty at  a  tax  sale  and  the  former  owner  has  the  legal  right 
of  redemption,  the  purchase  price  should  be  entered  after 
P  106  as  an  accounting  debit,  providing  the  city  accounting 
ofilcer  carries  this  transaction  into  his  suumiary  of  payments 
and  receipts;  and  the  same  amount  should  be  deducted  from 
taxes  and  entered  as  an  accounting  credit  after  II  106.  If, 
however,  at  a  later  date  the  owner  redeems  his  land  by  pay- 
ment to  the  city,  the  amount  so  paid  should  be  included  in  the 
proper  columns  after  inquiries  1  to  4.  If  the  owner  fails  to 
redeem  his  land,  and  at  the  expiration  of  the  right  of  retlemp- 
tion  the  title  vests  absolutely  in  the  city,  include  after  R  1  to 
4  the  total  amount  of  taxes  or  special  assessments,  together 
with  the  interest,  etc.,  accrued  at  that  time.  The  amount  thus 
reported  as  receipts  should  be  balanced  by  an  equal  amount 
entered  after  P  100  /  as  paid  for  miscellaneous  real  property 
purchased  as  an  investment.  All  subsequent  transactions  af- 
fecting the  property  thus  secured  should  be  treated  as  connected 
with  such  investment,  and  the  expenses  incidental  to  its  care 
reported  after  P  92. 

When  the  city  purchases  property  at  a  tax  sale  and  the  former 
owner  has  no  right  of  redemption,  the  transaction  should  be 
reported  as  directed  in  the  preceding  paragraph  for  land  taken 
by  the  city  at  the  expiration  of  the  right  of  redemption. 

When  property  is  purchased  by  a  private  party  at  a  tax  sale, 
and  later  under  provision  of  law  is  redeemed  by  payment 
through  the  city  to  the  holder  of  the  tax  title,  the  receipts  and 
payments  of  the  money  for  redemption  are  to  be  included  among 
the  receipts  and  payments  of  private  trust  accounts  or  funds. 


42       INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

Abated  and  canceled  taxes  and  other  revenues. — Taxes  and 
assessments  abated  or  canceled,  or  amounts  allowed  as  discounts 
on  such  taxes  and  assessments  paid  in  advance,  are  not  to  be 
included  among  the  revenue  receipts  and  payments,  as  they  are 
accounting  credits  and  debits  and  not  actual  receipts  and  pay- 
ments; but  if  included  in  the  total  receipts  and  payments  of 
the  city's  printed  report,  these  amounts  should  be  included  in 
answer  to  inquiry  106.  The  same  instruction  applies  to  taxes 
and  assessments  the  collection  of  which  has  been  enjoined  by 
the  courts.  If  these  abatements,  discounts,  etc.,  are  not  included 
in  the  printed  report  of  the  city,  they  need  not  be  reported  after 
inquiry  106. 

Penalties  and  interest. — A  special  column  is  provided  in 
which  to  report  receipts  from  penalties  and  interest  on  taxes 
and  special  assessments  in  arrears.  In  this  column  are  to  be 
reported  all  amounts  received  by  the  city  as  taxes  and  special 
assessments  in  addition  to  those  of  the  original  tax  levy  or 
special  assessment  as  the  same  are  shown  on  the  tax  warrant,  i 
whether  such  additions  are  called  penalties,  collectors'  fees,  or 
interest.  Observe,  however,  that  amounts  shown  separately  in 
city  reports  as  costs  connected  with  the  placing  of  liens  for 
delinquent  taxes  or  sales  of  property  for  defaulted  taxes,  so  far 
as  these  amounts  are  shown  on  the  books  or  in  the  reports  of 
<!ities  as  fees  for  collectors'  services,  charges  for  placing  liens, 
or  costs  of  advertising,  or  similar  costs  connected  with  the  sale 
or  subsequent  redemption  of  property,  should  be  reported  in  the 
column  "  fees  and  charges  for  services  "  after  R  15. 

Collectors'  fees. — To  the  general  rule  given  in  the  preceding 
paragraph  for  reporting  penalties  and  fees  on  taxes  and  special 
assessments  in  arrears  there  is  one  apparent  exception.  In  a 
lew  cities  the  tax  warrants  give  for  each  individual  an  amount 
which  Is  called  a  "  tax,"  "  tax  levy,"  or  "  assessment,"  and  the 
collector  or  other  oflScer  collecting  is  allowed  to  collect  a  per- 
centage in  addition  thereto  as  compensation  for  his  service  in 
collection.  Such  an  addition  is  to  be  considered  a  part  of  the 
"  tax  levy,"  or  "  assessment,"  and  reported  in  the  first  and  not 
in  the  second  column  of  inquiries  1  to  4,  provided  it  is  shown 
on  the  city  books;  otherwise,  not.  The  amount  thus  reported 
should  be  balanced  by  a  payment  in  the  column  "salaries  and 
wages,"  after  P  15  e.    The  addition  to  the  original  tax  warrant 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


43 


V    / 


/ 


last  described  is  to  be  included  in  the  first  column  and  not  in 
the  second,  since  it  is  not  an  addition  hy  reason  of  arrears  of 
taxes  and  special  assessments  and  only  additions  for  arrears 
are  to  be  included  in  the  second  column. 

A  second  class  of  collectors'  fees  is  met  with  where  the  fees 
which  constitute  the  collector's  compensation  for  collecting 
municipal  taxes  are  paid  from  the  proceeds  of  collection  of 
taxes  and  assessments.  Such  fees  should  not  appear  as  "  fees  " 
among  the  municipal  receipts.  The  only  report  of  them  should 
be  in  the  column  for  "salaries  and  wages"  after  P  15  e,  as 
stated  in  the  preceding  paragraph. 

A  third  class  of  so-called  collectors'  fees  are  those  allowed 
one  civil  division,  or  the  officials  thereof,  by  another  civil  di- 
vision for  the  collection  of  taxes  and  assessments.  Of  this  class 
of  fees  attention  is  called  to  three  different  kinds,  as  follows: 

(a)  The  city  may  collect  taxes  for  other  civil  divisions  and 
be  allowed  a  certain  amount  for  its  services,  the  amounts  so 
received  being  used  for  meeting  any  of  its  expenses. 

(6)  The  city  may  collect  taxes  for  other  civil  divisions  and 
receive  a  specified  amount  for  its  services,  which  is  paid  the 
collector  of  taxes  as  part  compensation  for  his  services. 

(c)  The  taxes  of  the  city  may  be  collected  wholly  or  in  part 
by  another  civil  division,  and  the  city  may  allow  that  division 
or  its  officers  a  fee  for  their  services. 

In  the  case  described  in  (a)  the  fees  received  should  be  in- 
cluded in  the  amount  reported  in  answer  to  inquiry  R  15  in 
the  column  for  "  fees."  In  the  case  described  in  (6)  the  amount 
received  for  services  should  be  included  after  inquiry  R  15  in 
the  column  for  "fees,"  and  also  in  answer  to  P  15  c,  in  the 
column  for  **  salaries  and  wages."  In  these  cases  the  amounts 
reported  as  collected  after  R  98  and  the  payment  after  P  98 
should  include  the  amount  allowed  the  city  for  collections.  In 
the  case  described  in  (c)  the  amount  allowed  for  services  and 
collections  should  be  shown  after  P  15  c  in  the  column  for 
*•  salaries  and  wages."  In  all  of  these  cases  the  amounts  re- 
ported in  answer  to  inquiries  1  to  4  should  be  without  additions 
or  deductions  for  collectors'  fees. 

Penalties,  interest,  fees,  etc.,  collected  by  city  officials  on 
taxes  and  assessments  for  other  civil  divisions  should  be  re- 
ported as  above  directed  when  they  accrue  to  the  benefit  of  the 


~lM 


44       INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

city  or  its  ofl5cers  as  city  oflBcials.  When  they  accrue  to  the 
benefit  of  the  civil  division  for  which  tlie  taxes  are  collected, 
or  to  persons  acting  as  officers  of  such  divisions,  they  should 
be  reported  as  a  part  of  the  tax  or  assessment  collected  for 
such  division,  and  should  in  all  cases  be  included  among  the 
payments  to  those  divisions  after  P  98,  and  any  fees,  etc.,  al- 
lowed the  city  for  its  services  should  be  reported  as  directed  In 
the  paragraph  next  preceding. 

Taxes  vs.  subventions  and  grants. — In  the  past  some  agents 
have  erroneously  reported  the  proceeds  of  certain  levies  of  the 
general  property  tax  and  other  taxes  as  revenue  receipts  from 
subventions  or  grants  from  other  civil  divisions,  and  some  have 
reported  as  revenue  receipts  from  taxes  amounts  that  actually 
represented  subventions  or  grants  to  the  municipality  from 
other  civil  divisions.  These  mistakes  are  most  frequent  when 
the  report  for  the  municipality  is  a  consolidation  of  the  re- 
ports of  a  number  of  independent  civil  divisions  having  ap- 
proximately the  same  territorial  limits  as  a  city  corporation. 
To  lessen  the  number  of  errors  of  the  classes  mentioned,  the 
agents  are  directed  to  apply  the  following  specific  tests  in  all 
doubtful  cases: 

(1)  If  any  of  the  divisions  of  the  government  of  the  city 
receives  for  its  own  use  from  any  other  civil  division  the  pro- 
ceeds of  any  levy  of  the  general  property  tax  or  the  proceeds  of 
any  other  tax  or  revenue  collected  wholly  within  the  territory 
of  the  division  of  the  government  of  the  city  receiving,  and  the 
amount  so  received  does  not  differ  from  the  amount  collected 
within  such  territory,  or  differs  therefrom  hy  only  the  costs  of 
collection,  report  the  amount  so  received  on  an  appropriate  line 
of  inquiries  II  1  to  R  7  and  not  on  one  of  the  lines  of  R  10. 
The  foregoing  rule  applies  whether  or  not  the  civil  division  col- 
lecting the  revenue  referred  to  constitutes  a  division  of  the  gov- 
ernment of  the  city.  The  most  common  revenue  receipt  here 
referred  to  is  the  "1-mill  general  property  tax  levy"  collected 
by  the  county  government  in  many  of  the  North  Central  states 
for  the  exclusive  benefit  of  city  schools.  The  levy  referred  to  is 
provided  for  by  state  law  as  precedent  to  the  city  schools  re- 
ceiving the  benefit  of  the  state  subvention  for  schools. 

(2)  If  a  specified  tax  or  other  revenue  is  collected  within 
the  territorial  limits  of  the  city,  either  by  one  of  the  divisions 


/ 


!r 


' 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        45 

ol  the  government  of  the  city  or  by  the  state  or  county,  and 
the  proceeds  of  such  collection  are  divided  in  accordance  with 
the  provisions  of  any  general  law  in  certain  established  pro- 
portions between  the  municipality  and  the  state  or  county,  or 
between  the  municipality  and  the  state  and  county,  report  the 
proportion  falling  to  the  municipality,  with  one  exception,  on 
one  of  the  lines  of  inquiries  1  to  7  and  not  on  the  lines  of  in- 
quiry 10.  The  most  common  revenue  receipt,  such  as  is  here 
mentioned,  is  that  derived  from  the  issue  of  liquor  licenses  appor- 
tioned between  the  city  and  state  or  county  or  between  the  city 
and  state  and  county. 

The  exception  noted  to  the  foregoing  rule  is  the  following: 
If  the  money  apportioned  is  collected  by  the  city  as  the  revenue 
of  the  state  or  of  some  other  civil  division  and  the  officers  of 
tlie  city  show  the  whole  amount  as  a  collection  for  the  state  or 
other  civil  division  and  account  for  the  whole  to  such  division, 
and  the  state  or  other  civil  division  to  which  it  is  paid  reports 
the  whole  as  its  revenue  and  shows  its  disposition  as  from  its 
general  fund,  then  the  amount  recorded  by  the  city  as  its  share 
of  revenue  is  to  be  reported  as  a  receipt,  after  R  10.  In  the 
case  last  mentioned  the  original  collection  should  all  be  reported 
after  R  98,  and  should  all  be  reported  as  paid  after  P  98.  If 
the  city  or  any  of  its  officers  receives  a  compensation  for  the 
collection,  the  amount  of  such  compensation  should  be  reported 
after  the  proper  inquiry  of  receipts  and  balanced  by  a  payment 
to  the  proper  officer  or  office  in  the  column  "  salaries  and  wages." 
The  most  common  revenue  receipt  such  as  is  mentioned  in  this 
paragraph  is  that  from  dog  taxes  in  Massachusetts  cities.  In 
that  state  the  amount  received  back  from  the  county  is  the  portion 
of  the  tax  remaining  after  a  deduction  for  the  costs  of  collection 
and  the  payment  of  damages  to  sheep  by  dogs. 

(3)  If  the  municipality  receives  money  derived  from  the  pro- 
ceeds of  any  tax  or  levy  of  the  general  property  tax  made  by 
or  in  the  name  of  the  state  or  county,  and  the  proceeds  of  such 
tax  is  apportioned  by  the  state  or  county  among  minor  civil 
divisions,  among  which  is  the  city  corporation  or  one  of  the 
divisions  of  the  government  of  the  city,  and  the  amount  so  ap- 
portioned to  and  received  by  the  city  or  one  of  its  divisions 
differs  other  than  by  the  cost  of  collection  from  the  amount  col- 
lected in  the  city  or  that  one  of  its  divisions  receiving,  report 


46        INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

the  money  so  received  on  one  of  the  lines  of  R  10.  The  most 
common  revenue  receipts  of  the  type  here  mentioned  are  those 
received  from  the  county  or  the  state  as  subventions  for  schools, 
derived  from  taxation. 

The  foregoing  instructions  (1)  to  (3)  are  made  with  the  dis- 
tinct understanding  that  none  of  the  moneys  received  as  above 
from  another  civil  division  is  an  actual  payment  for  services 
rendered  by  the  city  to  other  civil  divisions.    Moneys  received 
in  payment  of  such  services  must  be  reported  in  the  columns 
"  fees  and  charges  for  services  "  on  the  appropriate  lines  of  in- 
quiries 13  to  91.    When,  however,  taxes  are  apportioned  in  fixed 
proportion  between  state  and  city  for  the  ostensible  purpose  of 
payment  for  services,  but  the  true  character  of  which  is  made 
clear  by  the  relative  amount  of  the  money  assigned  to  the  city, 
treat  the  receipt  as  one  from  a  grant.    Agents  preparing  sched- 
ules for  Missouri  cities,  other  than  St.  Louis,  should  ask  for 
special  instructions  for  reporting  railroad  taxes  for  local  schools. 
State  and  county  taxes  levied  against  cities  and  towns.— In 
the  majority  of  states  taxes  for  the  support  of  the  governments 
of  the  state,  county,  and  minor  civil  divisions  are  levied  upon 
individuals  or  the  property  of  individuals  within  the  several 
taxing  districts,  and  the  tax  rolls  show  distinctly  the  portion  of 
the  total  tax  levies,  whether  on  property  or  on  polls,  that  are 
levied  for  each  civil  division.    In  like  manner  the  accounting 
records   of   the  civil   divisions  collecting   taxes   within   these  ' 
states  show  the  amounts  collected  as  well  as  the  amounts  paid 
to  each  division  benefited  by  the  property  and  poll  taxes.    The 
general   instructions  given   above  and   those  that  follow   for 
reporting  receipts  from  taxes  are  all  arranged  for  communities 
in  which  the  aforementioned  system  of  levying  and  reporting 
taxes  prevails.    A  modification  of  those  instructions  is  neces- 
sary for  communities   in   which,   as   in   New   York,   Vermont, 
Massachusetts,     Connecticut,     and     some    other     states,     the 
state  taxes  are  levied  in  fixed  amounts  against  the  town  or 
county,  and  the  county  tax  against  the  town,  and  neither  the 
tax  roll  nor  the  record  of  collection  apportions  the  levy  upon, 
or  collection  from  an  individual  taxpayer  between  the  several 
civil  divisions  to  be  benefited  by  such  levies  and  collections. 

In  states  like  New  York,  which  apportion  tax  levies  among 
the  counties,  and  through  the  county  taxing  officials  apportion 
state  and  county  tax  levies'  among  the  minor  civil  divisions 


^     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        47 

/according  to  the  assessed  valuation  of  property,  report  as  taxes 
collected  for  the  county  and  state  amounts  equal  to  the  pay- 
ments to  the  county  or  state,  including  allowances  for  the  serv- 
ices of  the  local  ofiicials  for  the  work  of  assessing  and  collecting. 
(See  instructions  for  collectors'  fees,  page  43.)  The  amount  to 
be  reported  as  the  receipts  from  general  property  taxes  for  the 
benefit  of  the  town  or  city  under  such  circumstances  will  be  in 
all  cases  the  total  receipts  from  such  taxes,  less  the  receipts 
reported  as  above  as  collected  for  the  state  and  county. 

In  states  like  Vermont,  which  apportion  state  and  county 
taxes  upon  the  towns  in  proportion  to  the  assessed  valuation  of 
property  and  polls,  report  as  general  property  taxes  for  the 
state  and  county  amounts  equal  to  the  total  amounts  paid  those 
divisions  to  meet  their  levies.  All  amounts  received  from  poll- 
tax  valuations  should  be  reported  as  receipts  for  the  benefit  of 
the  town  or  city  from  poll  taxes;  and  all  other  receipts  from 
general  property  taxes  on  property  and  polls  should  be  reported 
as  from  general  property  taxes  for  the  town  or  city,  substan- 
tially as  in  the  case  of  New  York. 

In  states  like  Massachusetts  and  Connecticut,  in  which  state 

and  county  taxes  are  apportioned  upon  the  basis  of  property 

A  valuati(m  and  the  numher  of  polls,  report  receipts  of  general 

property  and  poll  taxes  substantially  as  set  forth  above  for 

Vermont. 

4  Taxes  on  capital  stock. — The  most  important  special  property 
tax,  the  receipts  from  which  are  to  be  reported  as  municipal 
revenue,  is  that  on  the  capital  stock  of  corporations.  In  re- 
porting these  taxes  in  Massachusetts  cities,  observe  that  the 
amounts  to  be  reported  as  the  local  revenue  receipts  from  the 
taxes  on  the  stock  of  national  banks  is  the  sum  of  (1)  the 
amounts  collected  from  local  banks  on  stock  held  by  residents  of 
the  city  or  town,  and  (2)  the  amounts  received  from  the  state 
treasurer  as  collected  from  banks  in  other  towns.  The  amounts 
first  mentioned  are  to  be  carefully  separated  from  the  amounts 
paid  to  the  state  as  the  tax  on  local  bank  stock  held  by  resi- 
dents of  other  towns ;  the  latter  amounts  are  to  be  reported  as 
receipts  and  payments  after  appropriate  designation  on  the 
lines  of  inquiry  98.  The  receipts  from  the  state  and  payments 
to  the  state  in  one  year  as  the  taxes  of  the  preceding  year  are 
always  to  be  reported  the  same  as  the  receipts  from  or  payments 
to  the  state  on  current  account. 


■f 


I 


'ii 


48        INSTRUCTIONS  TO  CLERKq    ax.^ 

CLERKS  AND  SPECIAL  AQENra. 

Inquiry  1. 

the  year  for  the  uses  IfXiTer^Td'  ''"'  '^^  ^^^^^'^^  ^"^^^ 
Of  the  city.  (See.  also  i^TuoZlT'''^  ^'  '^^  government 
and  instructions  f^r  cUies  with  .  ""  '"^"^''^  ^^'  ^^^^  1^2, 
page  25.)  lieport  all  taxes  cojlf^^K^'  ''"''''  °^  ^^'^^  SOO.OUO, 
orument  of  the  city  for  itself  off  ^^  '"^  ^^^^'^^«^  ^^  the  gov- 
government  on  the^t^^  L^o/k  r'^tf  ^'^^^^^^  ^^  '^^  ^'^'^ 
for  the  division  making  the  col Wr  ^^  ^''^^^^'^  ^^^^^^e 

When  paid  to  other  divisi^t  of  le  f  °'-  "^'^'^^  ^^"^  ^^^^^^ 
after  P  105,  and  the  receip  of  the  .f 'T"'""'  ^'"  ^^  ^^P^^^^^i 
Which  collected  shown  on  other  sch^ri'  '"^  '"^^  ^'^^  ^^^'^^^^'^  ^^^ 
of  taxes  collected  by  a  civH  divff  ''  ""''''  ""  ^^^-  ''^^'^ts 
meut  of  the  city  will  nlwavs  h^  ""l  °^'  '"  ^^^^^^  ^^^  ^^e  govern- 
of  K  1.    Moneys  so  re^^^^^^^  ^"  ^^^  appropriate  lines 

not  pass  through  the  geneti';:X^  '""^^  ^^^^^  ^^ 

other  division  of  the  goverumen    wm  J  ^  corporation  or 

K  1  on  schedule  G  23     whi  e    f  r!l  ?^f '  ^'  ^  ^^^^^'^^^  ^^^er 
general  treasury.  they'shoT^^^e  Jp'^^^^^  ^^^  -eh 

General  property  taxes  for  JJl  ^^''  '"^"'^^^  ^  105. 

report  all  general ^rope^t J  fco^^^^^^  «  ^  « 

tion  and  also  for  the  sinking  funds  mat^^^^^^  '''^  "^'P^''^- 

est  of  such  corporation  maintained  by  or  in  the  inter- 

clt^XoTorC^^^^^  r-''^  Of  .overn.e.t  of 

cities  containing  over  3(K)m^  1,0?"^-?    ^'""^^"^^  ^^'^^^  "^at  in 
for  the  use  of  the  eo  nty  g^^n^^^'^^^^^^  ^  ^^"^^^^^  ^^  - 

government  of  the  cltv  corporXn  t.  ^'^^'"^"'^^^d  from  the 
Hhould  always  be  the  amount  of  r^h  nnL'T"'  ''  '^  '^^'^'^ 
Plus  the  Charges  for  costs  of  LZtio/Th^  "'  ""°^^  ''  '''^' 
instructions  on  pages  95  and  orI  '  '  ,^^'^^^'«'  also,  special 
and  other  schedules  fo^  county  '^'"'^  '^  "Primary" 

-"^T.:^Z^^^^^^^  -  the  .overn.ent 

divisions  of  the  local  govern  In  t^  .T'"''  ''""  *^^^«  «'  those 
tion  and  county.  ..^r;  ^H^CX^  ^^^^-- 

In  most  cases  the  taxes  to  be  vZovtTnZ   Z    ''^^'"^  '''''^' 
independent  school  districts     Kecein^  f         f  ^  '  ^'^  ^^'^'^^  ^^^ 

<^ity  corporation  for  sink  n^unds  l^M  ^"'^  ^'^  ^^^ 

K  lunas  Should  be  reported  as  stated 


I 


LNSTROOTTONS  TO  CLERKS  AND  SPECIAL  AGENTS.        49 

above,  after  R  1  a;  while  similar  levies  for  county  sinking  funds 
should  be  reported  after  R  1  &,  and  those  for  a  school  district 
or  other  independent  division  of  the  city  after  R  1  c.  After  this 
inquiry  also  report  all  taxes  collected  for  a  public  library  under 
the  control  of  an  independent  school  district 

IWQUIBY  2. 

Special  property  and  business  taxes. — On  lines  a,  6,  and  c  of 
R  2,  report  after  descriptive  titles  the  net  receipts  from  special 
property  taxes  collected  or  received  by  any  division  of  the 
government  of  the  city  for  its  own  use  or  benefit,  or  for  the 
use  or  benefit  of  any  other  division  of  the  government  of  the 
city.  In  like  manner,  report  on  lines  d,  e,  and  /  all  similar 
receipts  from  business  taxes  received  for  the  benefit  or  use  of 
any  division  of  the  government  of  the  city.  Before  beginning 
work  in  any  city,  agents  should  ask  for  a  list  of  all  previously 
reported  special  property  and  business  taxes  in  such  city. 

Insurance  tax  in  New  York  cities.-  Of  the  insurance  taxes 
collected  in  the  cities  of  New  York,  90  per  cent  is  retained  by 
the  city  and  10  per  cent  is  paid  over  to  the  state  firemen's  home 
at  Hudson.  Report  the  amount  retained  after  the  words  "  in- 
surance tax  "  on  one  of  the  lines  of  inquiry  2,  and  report  the 
10  per  cent  for  the  state  home  as  received  for  and  paid  to  the 
state,  after  inquiry  98,  after  the  title  "  Insurance  tax  for  state.'* 

INQUIBY  3. 

Poll  taxes.— Report  after  R  3  all  net  per  capita  taxes,  uni- 
form or  graded,  that  are  collected  for  the  use  of  any  division  of 
the  government  of  the  city,  whether  such  taxes  are  levied  as 
specific  amounts  against  the  males  subject  thereto,  or  as  ad 
valorem  taxes  based  upon  an  arbitrary  valuation  of  polls  and 
occupations.  Poll  taxes  for  counties,  in  the  case  of  cities  hav- 
ing a  population  of  over  300,000  and  for  independent  tax  levy- 
ing divisions  of  the  government  of  the  city,  are  to  be  reported 
on  line  3  6;  while  all  poll  taxes  for  civil  divisions  not  in  a  part 
of  the  government  of  the  city  are  to  be  reported  after  a  de- 
scriptive title  on  one  of  the  lines  of  inquiry  98.  The  title  for 
the  inquiry  last  mentioned  should  give  the  name  of  the  civil 
42099°— 18 i 


V 


^ 


50        INSTRUCTIONS  TO  CLERKS  AKD  SPECIAL  AGENTS. 

division  for  which  collected,  and  state  that  the  tax  collected 
was  on  '•  polls."    ( See,  also,  instructions  for  inquiry  98,  page  132.) 

Inquiry  4. 

Special  assessments. — Report  on  the  lines  of  R  4  the  net 
amounts  received  for  municipal  uses  from  special  assessments 
by  any  division  of  the  government  of  the  city.  Similar  receipts 
for  the  governments  of  other  civil  divisions  are  to  be  reported 
after  descriptive  titles  on  the  lines  of  R  OS.  (See,  also,  instruc- 
tions for  R  7.) 

Special  assessments  collected  as  taxes.— Report  on  the  lines  of 
R  4  a  all  receipts  from  special  assessments  that  are  levied  upon 
and  apportioned  among  a  number  of  persons  or  parcels  of  real 
property  jointly  benefited  by  some  public  improvement  such  as 
sewer,  pavement,  water  pipes,  etc.,  or  by  some  common  service 
such  as  the  sprinkling  or  cleaning  of  a  street  in  front  of  the 
property  benefited. 

Report  on  line  4  a — 1  all  receipts  from  special  assessments 
levied  and  apportioned  as  above  stated  that  represent  the  cost 
of  constructing  new  sewers  or  constructing,  replacing,  or  resur- 
facing pavements  and  acquiring,  constructing,  or  replacing  other 
public  property  or  improvements. 

Report  on  line  4  a — 2  the  amounts  levied  and  apportioned  as 
described  above  and  collected  by  the  tax  collecting  officers  of  the 
city  that  represent  the  cost  of  special  services  that  have  been 
rendered  jointly  to  a  number  of  different  persons,  as  those  resid- 
ing along  a  given  street  or  upon  a  number  of  city  blocks  or 
squares. 

Also  report  on  line  4  a — 2  all  amounts  collected  through  the 
agency  of  the  tax  assessing  and  collecting  officers  of  the  gov- 
ernment that  represent  the  compensation  for  services  performed 
by  the  city  at  the  expense  of  individual  property  owners  upon 
the  failure  of  such  ow^ners  to  comply  with  such  municipal  laws 
as  those  which  require  city  property  owners  to  clean  the  snow 
from  and  to  repair  the  sidewalks  along  the  front  of  their  lots, 
or  to  cut  weeds  upon  or  remove  the  refuse  from  such  lots.  Com- 
pensation collected  for  similar  services  by  officers  not  connected 
with  the  assessment  and  collection  of  taxes  are  to  be  reported 
as  *'  charges  "  after  R  13  to  91.  The  instruction  given  above  in 
this  paragraph  is  not  to  be  construed  by  agents  as  authority  to 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


51 


/ 


I 


report  after  4  a — 2  any  "  water  rates  "  or  charges  to  house- 
holders for  water  furnished  them,  which  are  collected  when  de- 
linquent by  the  taxing  machinery  of  the  city.  All  such  amounts 
when  collected  as  taxes,  and  all  amounts  similarly  collected  for 
other  public  service  enterprises  of  the  city,  are  to  be  reported 
on  the  appropriate  lines  of  inquiries  SI  to  90,  with  other  receipts 
of  the  enterprise  for  which  collected. 

Accompany  all  amounts  reported  after  R  4  a — 2  with  NOTES, 
stating  the  name  of  every  class  of  special  assessments  there 
reported  and  ttie  amount  reported  for  each  class. 

Assessment  certificates  against  individtial  owners. — ^Attention 
is  here  called  to  a  class  of  special  assessments  similar  to  those 
mentioned  in  the  last  paragraph,  the  financial  transactions  con- 
nected with  which  call  for  special  treatment:  (1)  In  the  city 
of  St.  Louis  the  cost  of  some,  but  not  all,  local  improvements 
is  met  by  the  issue  of  special  assessment  certificates  against  indi- 
vidvnl  property  owners,  the  collection  of  which  is  enforced  not 
by  "  tax  sales,"  nor  otherwise  by  or  through  the  city,  but  by 
suits  at  law  in  the  name  of  the  contractors  or  their  assigns 
against  the  individual  property  owners.  (2)  By  section  841 
of  Chapter  VIII,  Statutes  of  1897,  Iowa  citi-es  are  permitted  to 
issue  specified  street  improvement  and  sewer  certificates  trans- 
ferring all  their  rights  and  interests  in  the  assessments  repre- 
sented by  such  certificates  and  authorizing  the  holders  thereof 
to  collect  and  receive  the  asssessments  by  or  through  any  of  the 
methods  provided  by  law  for  their  collection.  In  both  of  these 
cases  the  collection  of  the  assessments  is  for  and  in  the  name 
of  the  holders  of  the  certificates  and  not  for  and  in  the  name  of 
the  city.  Further,  the  certificates  issued  do  not  include  any 
promises  on  the  part  of  the  city  to  pay  the  holders  thereof  any 
money.  In  these  and  similar  cases,  wherever  found,  report  as 
receipts  from  special  assessments  after  R  4  a  the  amounts  of 
such  certificates  Tssued.  No  record  thereof  should  be  included 
in  schedule  G  22,  or  after  P  97  or  R  97.  Do  not  observe  these 
instructions  for  any  special  assessment  certificates  other  than 
such  as  are  here  described. 

Whenever  special  assessments  are  found  which  appear  to  be 
like  those  mentioned,  call  the  attention  of  the  office  to  the  same 
in  NOTES,  stating  the  section  and  chapter  of  the  statutes  under 
which   issued,  and  also  stating  specifically  whether  the  city 


52        INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

includes  the  specified  special  assessment  certificates  among  tbeir 
debt  liabilities.  If  the  city  so  includes  them,  report  in  NOTES 
the  amount  of  such  obligations  outstanding  at  the  beginning 
and  close  of  the  year  and  the  amounts  issued  and  redeemed 
during  the  year. 

Special  assessments  levied  and  collected  as  special  charges. — 
If  in  a  given  city  the  agent  finds  that  the  cost  of  constructing 
or  replacing  a  sewer,  street  pavement,  or  other  street  improve- 
ment or  structure,  or  of  resurfacing  a  pavement,  such  as  those 
the  payments  for  which  are  to  be  reported  after  P  36,  P  44,  or 
P  45,  is  made  a  charge  against  the  benefited  person  or  property, 
and  is  collected  substantially  as  are  all  charges  for  '*  services  " 
which  are  recorded  in  the  column  "  charges  "  after  R  13  to  R  94, 
report  the  amounts  so  obtained  after  R  4  &  with  fully  descrip- 
tive NOTES.  Do  noty  however,  confound  the  amounts  to  he  re- 
ported after  R  4  b  under  the  foregoing  instructions  with  those 
to  he  reported  after  R  t  or  R  52  as  per  instructions  for  those 
inquiries  on  pages  56  and  10/f. 

Special  assessments  levied  against  city  divisions,  etc. — When 
a  division  of  the  city  government,  e.  g.,  an  independent  school 
district,  pays  special  assessments  levied  against  it  by  another 
division  of  the  government,  such  payments  should  be  reported 
on  the  schedule  of  the  division  paying  and  receiving  as  gen- 
eral transfer  payments  and  receipts,  and  not  as  payments  and 
receipts  for  "special  assessments."  When  similar  payments 
are  made  between  departments,  ofllces,  and  accounts  of  the  same 
division  of  the  city  government,  such  payments  should  be 
treated  as  minor  transfers  and  not  as  receipts  or  payments  for 
special  assessments.  All  amounts  reported  on  the  schedule  as 
"  general "  or  as  "  minor  transfers,"  when  shown  in  local  re- 
ports as  special  assessments,  must  in  all  cases  he  set  forth  in 
NOTES  giving  the  name  of  the  specific  assessment  for  which 
each  payment  is  made. 

LICENSES,   PERMITS,   FINES,  PENALTIES,  PRIVILEGES, 

ETC. 

Inquiries  5  and  6  are  provided  for  reporting  the  net  receipts 
by  or  for  the  several  divisions  of  the  government  of  the  city 
from  licenses,  permits,  fines,  penalties,  and  allied  sources.  Simi- 
lar receipts  by  the  city  for  other  civil  divisions  should  be  re- 
ported with  descriptive  titles  after  R  98. 


/ 


4 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        53 

Inquiry  5. 

licenses.— Report  the  net  receipts  from  licenses  to  manufac- 
ture or  deal  in  intoxicating  liquors,  and  taxes  upon  the  manu- 
facture and  sale  thereof,  after  R  5  a,  even  if  the  whole  or  some 
portion  of  the  receipts  so  reported  are  collected  without  the 
granting  of  a  license. 

Report  after  R  5  6  all  receipts  from  business  licenses  other 
than  those  upon  the  business  of  manufacturing  and  dealing  in 
intoxicating  liquors.  Among  the  receipts  to  be  thus  reported 
are  those  derived  from  the  granting  of  so-called  business  priv- 
ileges, or  the  privilege  of  conducting  any  specific  business  or 
calling.  These  business  privileges  are  not  to  be  confounded 
with  receipts  from  (1)  the  use  of  space  on,  over,  or  under  the 
sidewalks,  or  on,  over,  or  under  the  driveways  of  the  street; 
or  (2)  the  use  of  rooms  in  public  buildings,  and  the  occupying 
of  space  with  special  privileges  in  parks,  etc.  The  receipts 
referred  to  under  (1)  are  to  be  reported  after  R  7,  and  those 
mentioned  in  (2)  are  to  be  reported  in  the  column  "rents  of 
real  property  "  after  R  13  to  R  91. 

In  some  states  taxes  are  collected  upon  businesses  or  occu- 
pations and  designated  as  "business"  or  "occupation  taxes." 
When  these  taxes  are  accompanied  with  the  issue  of  a  license 
they  should  be  reported  after  R  5  a  or  R  5  &,  [iccording  as  they 
are  for  the  business  of  dealing  in  intoxicating  liquors  or  other- 
wise ;  while  if  collected  without  the  granting  of  a  license,  they 
should  be  reported  on  one  of  the  lines  of  R  2,  after  a  descrip- 
tive title.  The  so-called  occupation  or  privilege  taxes  levied 
upon  corporations  irrespective  of  their  character  are  special 
property  taxes  (to  be  reported  after  R  2) ;  and  so-called  occu- 
pation taxes  collected  without  a  license  are  "poll  taxes"  and 
should  be  so  reported. 

After  R  5  d,  "  general  licenses,"  report  all  receipts  from  an- 
nual licenses  and  licenses  for  considerable  periods  of  time  other 
than  a  year,  for  nonhusiness  or  nonoccupation  purposes — such 
as  licenses  to  use  bicycles,  automobiles,  and  carriages;  while 
licenses  for  drays,  hacks,  and  other  vehicles  which  involve  the 
pursuit  of  a  business  or  occupation  are  to  be  reported  after 
R  5  6.  Receipts  from  marriage  and  other  similar  permits,, 
when  known  as  licenses,  are  to  be  reported  after  R  5  d. 


i> 


54        INSTRUCTIOKS  TO  CLERKS  AND  SPECIAL  AGENTS. 

In  classifying  receipts  under  "  licenses,"  if  uncertainty  arises 
whether  a  given  receipt  should  be  reported  after  R  5  6  or  R  5  d, 
apply  the  principles  involved  in  the  following  specific  illustra- 
tions: All  receipts  from  vehicle  licenses  which  apply  to  all 
vehicles,  no  matter  by  whom  owned  or  for  what  purpose  used, 
are  to  be  reported  after  R  5d.  Only  licenses  applying  to 
vehicles  used  for  specific  business  purposes  should  be  included 
after  R  5  &,  "other  business  licenses."  In  no  case  are  vehicle 
licenses  which  are  collected  under  a  general  ordinance  and 
which  apply  to  all  vehicles  to  be  separated  between  R  5  &  and 
115  d;  such  license  receipts  should  be  reported  after  II  5  d. 

Departmental  permits.— The  total  net  receipts  from  depart- 
mental permits,  except  those  to  be  reported  opposite  R  81  to  R 
91,  should  be  given  after  R  5  c.  Among  amounts  to  be  reported 
after  this  inquiry  are  those  received  from  so-called  building 
permits  issued  by  building  inspectors  or  engineers,  permits  to 
make  sewer  connections,  and  to  dig  in  streets.  In  distinguishing 
between  amounts  to  be  reported  as  fees  and  charges  after  one 
of  the  inquiries  R  13  to  R  79  and  those  to  be  reported  after  R  5  e, 
note  that  the  name  of  the  office  is  of  minor  importance,  as  the 
determining  factor  is  always  the  purpose  for  which  the  money 
Is  paid.  If  the  money  accompanies  the  issue  of  a  paper  in  the 
natirre  of  a  license  to  do  a  specific  act,  it  is  a  payment  for  a 
permit  or  a  license  and  should  be  reported  after  R  5  a  to  e,  ac- 
cording to  its  character.  If  the  money  is  to  pay  for  something 
done  by  the  office,  it  is  a  fee  or  charge.  If  in  determining 
whether  a  permit  or  license  should  be  issued  an  officer  makes 
inquiries  of  the  applicant  but  does  not  inspect  the  property 
affected  by  such  license  or  permit,  there  can  be  no  fee  or 
charge  for  services.  State  in  NOTES  the  character  of  permits 
for  which  receipts  are  shown,  the  department  issuing  them,  and 
the  amounts  received  from  each  class  issued. 

Inquiky  6. 

'Fines  of  policemen,  firemen,  etc. — After  R  6  a  report  the  so- 
^called  fines  collected  by  some  cities  from  their  policemen,  fire- 
men, teachers,  and  other  employees  and  devoted  to  some  spe- 
cific purpose,  such  as  the  police,  firemen's,  and  teachers'  pen- 
sion funds.  Such  cities  generally  report  as  the  total  payments 
made  to  their  employees  the  wages  and  salaries  paid  to  them 


/ 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        55 

plus  the  amounts  withheld  from  them  as  fines.  These  cities 
also  record  the  amount  of  such  fines  as  "receipts  from  fines," 
and  the  transfer  of  these  receipts  to  special  funds  as  payments 
for  designated  objects.  The  same  method  of  reporting  these 
transactions  should  be  followed  in  preparing  the  census  sched- 
ules. It  should  be  followed,  also,  in  the  case  of  cities  that  give 
as  the  total  payments  for  salaries  and  wages  the  amount  paid 
to  employees  less  the  amount  of  fines  collected. 

Court  fines. — Report  after  R  6  6  all  receipts  designated  as 
fines  and  forfeits  collected  by  courts.  Do  not  include  penalties 
for  delinquent  taxes  and  special  assessments,  which  should  be 
entered  after  R  1  to  R  4,  nor  penalties  and  fines  collected  by 
public  libraries,  pounds,  and  public  service  enterprises,  which 
should  be  entered  as  charges  after  the  proper  inquiries.  In- 
clude in  answer  to  R  6  6  all  receipts  for  costs  in  criminal  ac- 
tions, all  moneys  obtained  from  the  sale  of  goods  or  other 
property  seized  for  violation  of  law,  and  all  moneys  received 
from  forfeited  bail.  Receipts  for  costs  in  civil  actions  should 
not  be  reported  after  R  6  l>,  but  after  R  19,  as  "  fees."  In  re- 
ix>rting  fines  and  forfeits  collected  by  the  courts  always  give 
the  gross  amount  of  such  collections  and  not  the  net  amount 
after  payment  of  costs  connected  therewith. 

Commercial  forfeits. — After  R  6  c  report  the  amount  for- 
feited to  the  city  on  deposits  and  bonds  for  various  purposes, 
such  as  those  for  the  completion  of  contracts.  In  many  in- 
stances these  amounts  are  also  shown  among  the  payments  of 
private  trust  funds  and  private  trust  accounts.  Observe,  how- 
ever, that  forfeited  hail  bonds  are  to  be  reported  after  R  G  6. 

Escheats. — Receipts  from  escheats  are  to  be  reported  after 
R  6  d,  while  unclaimed  moneys  and  moneys  derived  from  the 
sale  of  unclaimed  property  which  have  been  turned  in  to  the 
city  treasury  and  are  held  awaiting  the  discovery  of  heirs  or 
owners  are  to  be  reported  as  receipts  for  private  trusts  and 
reported  after  R  99. 

Among  the  amounts  to  be  included  in  answer  to  R  6  d  as 
"escheats"  are  (1)  the  revenue  credits  required  to  balance 
the  report  after  P  97  of  city  bonds  and  other  debt  obligations 
that  have  been  canceled  after  having  been  long  overdue  with- 
out the  presentation  of  a  claim  for  their  redemption;  (2)  the 
receipts  from  private  trust  funds  or  accounts  of  moneys  which 


(•^ 


56 


IKSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


have  been  set  aside  for  the  redemption  of  overdue  bonds  and 
which  have  been  forfeited  to  the  city  after  a  period  fixed  by 
law;  and  (3)  other  receipts  from  private  trust  funds  or  ac- 
counts of  moneys  which  have  been  held  in  such  funds  or  ac- 
counts awaiting  tha  discovery  of  heirs  or  owners.  The  receipts 
mentioned  under  (2)  and  (3)  should  be  balanced  by  payments 
after  P  99.  No  record  of  warrants  canceled  hy  reason  of  dis- 
covered error  or  for  the  purpose  of  consolidation  of  other  war- 
rants is  to  le  reported  after  R  6  d;  such  cancellations  are  to 
be  reported  after  R  102,  for  which  see  instructions.  Accom- 
pany all  reports  after  R  6  d,  of  amounts  such  as  those  men- 
tioned in  (2)  or  (3)  above  with  NOTES  specifically  stating  the 
amounts  thus  reported  that  represent  each  of  the  three  classes 
of  credits. 

Inquiry  7. 

Public  service  privileges.— After  inquiry  7  a  report  the  net 
receipts  from  individuals  and  corporations  enjoying  the  special 
privilege  of  using  the  streets  and  alleys  of  cities  in  providing 
some  public  service  such  as  that  furnished  by  street  railways, 
subways,  electric  light,  telephone,  or  water  companies  tvJien 
such  receipts  are  in  the  nature  of  compensation  for  the  use  of 
or  privileges  in  the  streets.  Among  the  amounts  to  he  thus  re- 
ported after  R  1  a  are  those  received  from  street  railways  as 
reimbursement  for  the  costs  of  paving  and  repairing  pavements 
bettceen  and  on  the  side  of  their  tracks,  and  for  strengthening 
and  keeping  bridges  in  repair. 

Carefully  investigate  the  character  of  all  amounts  received  by 
the  city  similar  to  those  reported  as  privileges  in  the  last  census 
report  of  financial  statistics,  and  any  other  receipts  that  appear 
to  you  to  be  from  privileges;  and  when  your  investigations 
lead  you  to  the  conclusion  that  receipts  from  taxes  have  pre- 
viously been  improperly  reported  as  from  privileges  or  the  re- 
verse, call  attention  to  the  fact  in  NOTES  and  give  your  reasons 
for  reporting  any  specified  receipts  in  a  manner  different  from 
that  previously  employed!  (See,  also,  instructions  for  bridges 
other  than  toll,  page  99.) 

Minor  privileges.— After  inquiry  7  b  report  the  net  receipts 
by  city  for  grants  of  the  privilege  of  maintaining  private  sewers, 
drains,  and  vaults  under  the  street,  fruit  and  other  stands,  and 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        57 

^  Other  property  on  the  sidewalk  itself;  of  extending  awnings, 

bay  and  show  windows  and  other  structures  and  conveniences, 
including  signs,  etc.,  beyond  the  building  line.  Observe,  how- 
ever, that  payments  for  market  privileges  in  streets  are  to  be 
reported  after  R  84,  in  column  "  rents." 

Privileges  vs.  remunerative  contracts.— Both  public  service  and 
minor  privileges  as  previously  defined,  and  the  receipts  from 
them  as  directed  to  be  reported  after  inquiries  7  a  and  b  are  to 
be  carefully  distinguished  from  the  contracts  made  by  some  cities 
which  permit  the  contractor  to  have  the  exclusive  right  to  re- 
move garbage  and  other  waste  from  the  city  streets  when  such 
contractor  pays  for  the  privilege  instead  of  receiving  compen- 
sation for  his  services.  The  receipts  last  mentioned  are  not 
payments  for  the  exclusive  use  of  any  specified  portion  of  the 
street  which  constitutes  them  a  "privilege"  as  defined  above 
by  the  census;  they  are  receipts  from  a  remunerative  business 
contract  and  should  be  reported  in  the  column  "  other  receipts  " 
after  R  37. 

Privilege  grants.— When  the  city  sells  or  grants  a  public  serv- 
ice privilege  or  a  minor  privilege  and  receives  a  single  payment 
therefor,  instead  of  a  series  of  annual  payments,  the  transaction 

f  is  designated  by  the  Bureau  of  the  Census  as  a  privilege  grant. 

All  receipts  from  public  service  privilege  grants  or  minor  privi- 
lege grants  should  be  reported  on  line  7  a  or  6  and  specifically 
reported  in  the  accompanying  NOTES. 

Public  service  privileges  vs.  minor  privileges. — ^A  receipt  for 
street  privileges,  whether  obtained  from  a  corporation  or  a 
private  Individual,  should  be  classified  as  for  a  public  service 
privilege  when  it  is  a  payment  for  the  use  of  the  highway, 
either  over  or  across  or  upon  or  under  the  streets  or  alleys, 
where  such  use  is  absolutely  essential  to  the  conduct  of  the 
business  In  connection  with  which  the  privilege  Is  granted. 
The  receipt  Is  for  the  minor  privilege  when  the  use  of  the 
streets  and  alleys  Is  only  Incidental  to  the  conduct  of  the  busi- 
ness, such  as  spur  tracks  of  railroads  to  warehouse  and  pri- 
vate establishments  of  various  kinds.  The  right  originally 
granted  to  conduct  a  specified  business  is  a  franchise  and  is 
quite  distinct  from  an  individual  favor  or  privilege  not  essen- 
tial to  the  conduct  of  the  business.  Thus  the  right  to  lay 
water  pipes  from  a  river  or  seashore  to  a  particular  building 


\u 


i 


58        INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

is  incidental  to  the  business  and  not  a  part  of  the  business 
itself.  Receipts  for  constructing  such  lines,  etc.,  under  the 
streets  are  for  minor  privileges;  while  receipts  from  water 
supply  systems  and  those  for  subways  for  freight  or  wires  or 
for  pipes  for  carrying  express  packages,  heat,  or  light  from 
central  stations  to  customers  in  all  parts  of  the  city  are  to  be 
returned  as  from  public  service  privileges. 

Public  service  and  minor  privileges  differ  from  rents  to  be 
reported  after  R  8  or  after  R  13  to  R  91,  in  that  while  payments 
for  "  rents  "  give  to  the  payer  the  exclusive  control  and  use  of 
the  property  rented,  ''privileges"  give  no  control  over,  and 
only  a  joint  use  of,  the  street  in  which  the  special  privilege  is 
allowed.  This  last  statement  is  true  even  of  the  so-called 
"exclusive  privileges"  granted  to  such  public  utility  corpora- 
tions as  those  operating  street  cars,  since,  although  the  grant 
excludes  other  street  car  companies  from  laying  tracks  or  oper- 
ating cars,  they  still  permit  the  general  use  of  the  streets  by 
those  using  private  vehicles  or  traveling  on  foot. 

RENTS  AND   INTEREST. 

On  the  several  lines  of  inquiries  8  and  9  are  to  be  reported 
the  total  net  compensation  received  by  the  city  for  the  use  of 
its  property  as  rents  and  interest,  with  the  exception  of  rents 
for  the  incidental  use  of  rooms  in  buildings  that  are  maintained 
and  used  principally  for  the  activities  of  the  various  city  de- 
partments and  enterprises.  These  receipts  should  be  carefully 
distinguished  one  from  the  other,  as  directed  in  the  instructions 
for  the  several  inquiries. 

INQUIBY  8. 

Rents  of  Investment  properties.— On  the  various  lines  of  R8 
report  the  net  amounts  received  by  the  various  divisions  and 
funds  of  the  government  of  the  city  from  the  rental  of  real 
property  held  principally  or  wholly  for  investment  purposes. 
Similar  amounts  received  as  rent  of  rooms,  or  special  privileges 
in  buildings  of  the  general  government,  or  for  the  incidental  use 
of  a  part  of  some  property  that  is  used  principally  for  depart- 
mental purposes,  or  for  the  exclusive  use  of  specified  amounts 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        59 

^  of  space  in  parks,  with  the  right  of  carrying  on  specified  busi- 

ness thereon,  are  to  be  reported  in  the  column  "rents"  after 
R  13  to  R  91.  The  amounts  to  be  reported  on  line  8  d  are  for  the 
use  of  (1)  property  such  as  that  acquired  by  tax  title;  (2)  that 
purchased  for  specific  purposes,  as  for  the  erection  of  school  or 
other  buildings,  for  parks,  etc.,  and  which  have  not  yet  been 
used  for  the  purpose  of  purchase;  and  (3)  that  which  was  once 
used  for  departmental  purposes,  but  is  temporarily  not  so  used, 
but  is  employed  exclusively  by  private  parties  for  such  uses 
and  purposes  as  they  elect  or  is  stated  in  the  contract  of  lease. 
All  amounts  reported  on  line  R  8  e  should  be  segregated  as 
called  for  by  the  titles  to  lines  f  and  g  and  reported  on  those 
lines.  The  amounts  reported  on  the  line  /are  in  the  nature  of 
service  transfers,  and  should  be  so  treated  on  work  sheet  E  and 
in  all  exhibits  and  summaries  of  service  transfers. 

Inquiry  9. 

Interest. — ^The  lines  of  inquiry  9  are  arranged  for  securing  a 
classified  report  of  the  net  interest  receipts  by  the  various  divi- 
sions of  the  government  of  the  city  and  by  the  sinking,  iuvest- 
f  ment,  and  public  trust  funds  for  municipal  uses. 

Primary  schedule  report.— On  the  primary  schedule  G20  for 
the  city  corporation  there  can  be  no  report  on  lines  o,  6,  and  c. 
On  that  schedule  report  on  the  line  d  all  interest  receipts  on 
current  deposits  in  banking  institutions  other  than  those  re- 
ceived on  moneys  belonging  to  sinking,  investment,  public  trust, 
and  private  trust  funds.  On  line  e  report  all  interest  receipts 
of  the  city  corporation  other  than  those  reported  on  line  d. 
Among  the  amounts  that  may  under  these  instructions  be  there 
reported  are  (1)  interest  charged  on  outlay  account  and  (2) 
interest  allowed  or  charged  as  expenses  of  public  and  munic- 
ipal service  enterprises.  (See  instructions  for  Exhibit  C  and 
public  service  enterprises,  pages  140  and  141  and  12G.)  All 
amounts  such  as  those  mentioned  under  (1)  and  (2)  are  inter- 
est transfers,  and  should  be  so  treated.  These  amounts  and  all 
others  reported  on  line  e  should  be  accompanied  with  NOTES 
specifying  the  source  from  which  received  and  the  amount  re- 
ceived from  each  source.  There  need  be  no  report  on  line  ^  or  * 
of  the  primary  schedule. 


>. 


60        INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

Consolidated  schedule  report— On  the  consolidated  schedule 
G  20  add  to  the  amount  of  the  primary  schedule  as  follows: 

On  line  a  report  the  sum  of  the  amounts  reported  on  the  con- 
solidated schedule  G  23  after  inquiries  3  and  7,  less  those  re- 
ported after  inquiry  15.  On  line  h  enter  the  sum  of  the  amounts 
reported  after  inquiries  3  and  6,  less  those  reported  after  inquiry 

14  on  schedule  G  24;  and  on  line  c  the  sum  of  the  amounts 
reported  after  inquiries  3  and  6,  less  that  reported  after  inquiry 

15  of  schedule  G  25  for  public  trust  funds  for  municipal  uses. 
On  lines  d  and  e  add  any  amounts  found  on  the  supplementary 
schedules  exclusive  of  sinking,  investment,  and  trust  fund 
schedules  that  are  similar  in  character  to  the  interest  to  be 
reported  for  the  city  corporation  on  the  same  lines  of  primary 
schedule  G  20,  observing  the  instructions  given  above  for  NOTES 
for  line  e.  The  amount  to  be  reported  on  line  /  is  the  sum  of 
the  amounts  entered  on  lines  a  to  e. 

Interest  transfers. — Line  g  is  provided  for  summing  up  the 
interest  included  on  line  /  that  is  shown  on  city  books  or  ac- 
counts as  a  payment  or  debit  as  well  as  a  receipt  or  credit,  and 
thus,  like  all  other  transfer  receipts,  does  not  increase  the  cash 
in  the  combined  treasury  of  all  the  divisions  and  funds  of  the 
city.  The  net  amounts  so  included  to  be  summarized  on  line  ff 
may  he  computed  as  follows:  Add  to  (1)  the  amount  of  interest 
transfers  included  on  line  e,  (2)  the  sum  of  the  receipts  reported 
on  schedule  G  23  after  7  a  and  3  a,  and  (3)  the  sum  of  the  amounts 
reported  after  similar  inquiries  of  schedules  G  24  and  G  25, 
and  from  the  total  subtract  the  sum  of  the  amounts  reported  on 
(4)  schedules  G  23  and  G  25,  after  inquiries  15  a,  and  (5)  the 
amount  reported  on  schedule  G  24  after  inquiry  14  a.  Observe, 
however,  the  exceptions  to  the  foregoing  rule  which  are  found 
in  the  paragraphs  that  follow,  after  title  "  Special  instructions 
for  exceptional  cases.** 

The  amount  to  be  reported  on  line  h  is  the  net  amount  re- 
ceived by  all  the  divisions  and  funds  of  the  city  from  the  public. 
It  is  obtained  by  subtracting  the  amount  reported  on  line  g 
from  that  given  on  line  /. 

Special  instructions  for  exceptional  cases. — (1)  If  the  sum  of 
the  amounts  reported  on  consolidated  schedule  G  23  after  in- 
quiries 3  and  7  is  less  than  the  amount  reported  after  inquiry 
15,  leave  line  R  9  a  blank,  and  take  no  notice  of  the  amounts 


II 


I 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        61 

^  reported  after  inquiries  3,  7,  and  15  in  computing  the  amount 

'  to  be  reported  on  line  g.    Further,  include  after  R  and  P  102  d 

an  amount  equal  to  the  sum  of  the  amounts  reported  after  in- 
quiries 3  and  7,  and  include  on  one  of  the  lines  of  P  77  an 
amount  equal  to  the  excess  of  the  answer  to  inquiry  15  over 
the  combined  answers  to  inquiries  3  and  7. 

(2)  In  like  manner  leave  lines  R  9  6  and  c  blank  when  the 
sums  of  the  amounts  reported  after  inquiries  3  and  6  of  sched- 
ules G  24  and  G  25  are  less,  respectively,  than  the  amounts 
reported  after  inquiry  14  of  schedule  G  24,  or  inquiry  15  of 
schedule  G  25.  In  case  either  line  R  9  &  or  R  9  c  is  left  blank 
by  reason  of  this  instruction,  observe  the  rule  stated  in  para- 
graph (1)  for  making  reports  after  R  and  P  102  d  and  on  the 
lines  of  P  77. 

(3)  When  the  sum  of  the  amounts  referred  to  above  under 
"interest  transfers"  in  items  (2)  and  (3)  is  less  than  the  sum 
of  the  amounts  mentioned  in  items  (4)  and  (5),  leave  line  g 
blank,  observing,  however,  the  special  instructions  given  in 
paragraphs  (1)  and  (2)  under  this  title  for  omitting  certain 
of  the  amounts  included  in  these  items  in  computing  the  amount 
to  be  reported  on  line  g. 

^  (4)   If  the  amount  to  be  reported  on  line  g  by  the  foregoing 

instructions  is  greater  than  the  amount  entered  on  line  /,  re- 
port on  line  g  the  amount  entered  on  line  /. 

SUBVENTIONS,    GRANTS,   GIFTS,  AND   DONATIONS. 

Inquiries  10  and  11  are  provided  for  reporting  the  net 
amounts  received  by  or  for  the  several  divisions  of  the  govern- 
ment of  the  city  from  subventions,  grants,  gifts,  and  donations. 
All  amounts  so  received  are  generally  accompanied  with  con- 
ditions specifying  the  purpose  to  which  the  amounts  so  re- 
ceived are  to  be  applied.  Such  conditions,  as  a  rule,  make  the 
amount  so  received  accepted  in  trust,  and  thus  make  them 
trust  revenues  or  revenues  of  public  trusts  for  municipal  uses. 

Inquiry  10. 

Subventions  and  grants  from  other  civil  divisions.— In  making 
reports  on  the  various  lines  of  inquiry  10,  observe  instructions 
given  on  pages  44  to  46  for  distinguishing  such  payments  from 
ta:xes.    Care  should  also  be  taken  that  no  amounts  are  reported 


62        INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


after  inquiry  10  that  ore  for  services  performed  for  other  civil 
divisions,  which  are  to  be  reported  after  R  13  to  R  91  in  the 
column  "  fees  and  charges  for  services."  The  only  amounts  to 
be  reported  after  R  10  are  those  contributed  from  its  revenue 
by  some  other  civil  division  as  a  free  gift  or  grant,  or  as  an  aid 
or  subvention  to  assist  in  the  support  of  some  specified  muni- 
cipal function.  Amounts  so  received  should  be  segregated  as 
called  for  by  lines  a  to  e,  and  all  amounts  reported  on  line  e 
should  be  accompanied  with  NOTES  stating  specifically  the 
purpose  or  purposes  for  which  received  and  the  amount  for 
each.  Subventions  for  libraries  should  be  reported  on  lines 
R  10  o,  c,  and  e. 

INQUIBY  11. 

Gifts  from  individuals  and  corporations. — Report  after  R  11 
a,  6,  and  c,  all  gifts  and  bequests  from  individuals  and  corpora- 
tions of  cash,  realty,  securities  or  other  property  the  principal 
or  income  of  which  can  be  expended  for  city  uses,  regardless  of 
whether  such  gifts  or  bequests  were  paid  directly  to  the  city 
treasury  or  to  the  oflScials  in  charge  of  sinking,  investment,  or 
trust  funds.  No  receipts  by  the  city  or  its  departments,  such  as 
are  included  on  schedule  G  25  for  public  trust  funds  for  non- 
municipal  vses,  or  on  schedule  G  26  or  G  27  for  private  trust 
funds  and  private  trust  accounts  should  be  included  in  answer 
to  this  inquiry;  such  receipts  should  be  reported  after  R  99. 
Accompany  the  reports  after  R  11  o,  6,  or  c  with  NOTES  ex- 
plaining the  source  and  character  of  gifts  received.  This  should 
be  especially  observed  in  the  case  of  all  receipts  for  the  estab- 
lishment of  or  in  addition  to  the  principal  of  the  public  trust 
funds  which  should  be  reported  on  line  c. 

Regular  contributions  to  pension  funds. — Report  after  R  11  d 
all  amounts  received  by  or  for  policemen's,  firemen's,  teachers', 
or  other  pension  or  retirement  funds  that  are  contributed  by  the 
city  employees  as  dues,  percentages  of  salaries,  or  so-called 
assessments  for  the  establishment  or  maintenance  of  such  funds. 
Accompany  reports  of  amounts  reported  after  R  11  rf  with 
NOTES  stating  amounts  contributed  for  each  class  of  funds. 

The  receipts  to  be  reported  in  answer  to  R  11,  as  above  di- 
rected, should  be  distinguished  from  payments  by  private  indi- 
viduals or  corporations  for  services  performed.     They  should 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        63 

also  be  distinguished  from  special  assessments  or  other  pay- 
ments by  railroads  for  the  construction  of  grade  crossings,  and 
from  payments  of  privilege  taxes  by  public  service  corporations, 
as  the  street  railway  companies. 

If  among  the  properties  bestowed  upon  the  city  by  gift  or  be- 
quest and  reported  after  R  11  are  tracts  of  land  or  personal 
property  other  than  cash,  and  such  realty  or  personal  property  is 
not  converted  into  cash  during  the  fiscal  year  of  receipt,  its  ap- 
praised value  should  be  included  among  the  receipts  of  the 
sinking,  investment,  or  public  trust  fund  to  be  consolidated 
after  R  11  on  the  consolidated  schedule  G  20.  Subsequent  sales 
of  such  property  are  to  be  reported  as  receipts  of  such  fund. 

If  among  the  properties  bestowed  upon  the  city  by  gift  or 
bequest  and  reported  after  R  11  are  buildings  to  be  used  for 
specific  purposes,  as  libraries,  museums,  etc.,  the  receipts  should 
be  balanced  by  a  payment  for  outlay  on  the  appropriate  line  of 
payments,  showing  the  purpose  for  which  the  building  or  prop- 
erty is  to  be  used.  The  original  receipt  of  the  gift  should  be 
recorded  on  the  primary  schedule  for  the  city  corporation, 
library,  or  school,  as  the  case  might  be.  (See,  also,  instructions 
for  R  23.) 

RECEIPTS   AND   PAYMENTS    FOR    SPECIFIED   DEPART- 
MENTS, OFFICES,  AND  ACCOUNTS. 

For  the  purposes  of  the  Bureau  of  the  Census,  the  depart- 
ments and  offices  of  cities  otlier  than  those  of  municipal  enter- 
prises are  arranged  in  nine  principal  groups  with  the  designa- 
tions: "I.  General  government,"  "II.  Protection  to  person  and 
property,"  "III.  Conservation  of  health,"  "IV.  Sanitation  or 
promotion  of  cleanliness,"  "  V.  Highways,"  "  VI.  Charities  and 
corrections,"  "VII.  Education,"  "VIII.  Recreation,"  and  "IX. 
Miscellaneous."  The  instructions  for  reporting  receipts  and 
payments  for  the  departments,  offices,  and  accounts  arranged 
in  these  nine  groups  are  here  given. 


I.  General  Government. 

Under  the  division  "  General  government "  are  included  eight 
principal  inquiries  which  are  arranged  under  four  principal 
subgroups  designated  "legislative,"  "general  executive,"  "Ju- 
dicial," and  "  general  government  buildings." 


64       INSTKUCTIONS  TO  CLZRKS  AND  SPECIAL  AGENTS. 

Inquiry  13. 

Pa~s  "'  "^"'*''^«  offlces._Opposite  P  13  a  report  the 

bod  es  of  tlie  cty,  however  designated,  and  those  for  the  com- 
mittees  of  such  bodies,  including  also  the  costs  of  printing  the 

foTthe  Xffr  r'"=  '""'  """-"^  P  ^3*  C    fh  se 

th.t  dutv     Iff,        .   "','  "'  '''"  '^'"""<="  <"•  <"»^«^  performing 
that  duty.    If  the  city  clerk  performs  the  duty  of  clerlt  of  the 

couucl   substitute  his  title  lor  that  of  clerk  of  council      (See 
Instructions  for  inquiries  15 .(  and  17  ) 

mi?lf  !/.i^  "  "'^'^  "'^  payments  for  Investigations  by  com- 

nJseTflp '"'"■"!"  r*"""'-  '"■^•"''"•^  ""o^-y^'  ""d  wit- 
nesses  fees.    Payments  for  repairs  and  for  the  erection,  main- 

tenance   and  rent  of  buildings  and  rooms  used  bv  the  council 
«nd  legislative  offices  are  to  be  reported  after  P  20. 

INQUIBT  14. 

Mayor.-After  P  14  report  all  payments  for  salaries  and  other 
e-xpeuses  of  the  mayor  and  subordinate  officials  and  emplo1L\ 
connected  with  his  office,  tn  cities  in  which  the  mayoMs  X 
pohee  magistrate,  and  the  only  municipal  court  is  ?Lt  lln 
nected  with  the  mayor's  office,  report  the  salary  of  the  mayo 
after  inquiry  P  14 «.  All  court  expenses  connected  witt  [he 
mayor's  office  other  than  that  for  the  mayor's  salary  shouli 

aftrp'oa'   "'""'"'   "'   ""   "^   ^'"•="'=«'"«   and'reportS 
Borough  presldents.-Afler  Inquiry  14  a  report  payments  for 
salaries  and   other  expenses  of  such   offices  as  tliat  of  ml 
borough  presidents  of  New  York  City. 

Executive  boards  and  commissions.— After  P  14  ft  report  all 
payments  for  salaries  and  general  expenses  of  boards  and  com- 
missions  in  which  are  vested  general  governmental  powers  as 
m  Washington,  D.  C;  Galveston.  Dallas,  and  Houston    tJ 
and  Des  Moines,  Iowa.     These  boards  and  commissions  exer- 
cise most  of  the  powers  possessed  In  the  average  city  bv  Hip 
city  council  and  mayor.    Such  of  the  expenses,  other  ihan  sal 
arles  of  these  commissioners,  as  can  readily  be  assigned  to 
specific  divlsions-as  those  for  supervision  of  highways  sewers, 


t 


) 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        65 

police  department,  fire  department,  etc. — should  be  reported 
after  other  appropriate  inquiries  and  not  after  P  14  h.  In  cities 
such  as  are  here  mentioned  there  should  be  no  report  after 
P  14  a. 

Executive  investigations. — Amonj:  the  iiayments  which  are  to 
be  reported  under  "miscellaneous,"  aftsr  P  14  a  or  6,  are 
those  for  special  investigations  by  the  mayor  or  by  a  commit- 
tee appointed  by  him,  whethar  specially  authorized  by  the  com- 
mon council  or  otherwise  (after  P  14  a)  or  by  the  executive 
board  (after  P  14  6)  into  the  management  of  any  department 
or  office.  Among  the  expcsnses  of  this  class  are  attorneys'  fees^ 
witnesses'  fees,  etc. 

Inquiry  15. 

Receipts  of  finance  offices. — Opposite  R 15,  under  "  fees  and 
charges  for  services,"  re^port  among  other  items  the  receipts 
from  the  state  or  other  minor  civil  divisions  reimbursing  the 
city  for  expenFes  incurred  in  collecting  and  disbursing  revenue 
subject  to  the  conditions  stated  on  page  43.  Do  nut  report  after 
this  inquiry  any  such  payments  which  are  made  directly  by 
the  state  to  the  city  officials  and  not  shown  on  the  books  of  the 
city. 

Finance  offices  and  accounts. — On  the  various  lines  of  P  15  re- 
port all  payments  for  expanses  in  connection  with  the  various 
finance  offices  and  accounts.  Report  in  the  column  *'  salaries 
and  wages,"  however,  only  such  payments  as  are  made  to  offi- 
cials as  officers  of  the  city  or  one  of  its  independent  divisions. 
Do  not  report  payments  made  to  them  as  officers  of  any  other 
civil  division,  or  as  officials  of  any  association  or  organization 
not  legally  subject  to  control  by  the  city.  In  states  where  any 
city  finance  officer  is  ex  officio  an  officer  of  the  state  and  collects 
and  disburses  money  and  performs  other  duties  for  the  state, 
report  after  P  15  the  payments  of  expenses  for  any  city  duties 
connected  with  his  office,  but  not  those  of  the  state. 

Auditor  or  comptroller. — Report  after  P  15  a  all  salaries  and 
expenses  of  the  city  auditor  or  comptroller  or  any  officer  other 
than  treasurer  having  control  over  the  city  finances,  and  by 
striking  out  one  of  the  words  on  the  line,  or  otherwise,  give  the 
legal  designation  of  the  officer.  If  one  individual  called  "  city 
clerk  "  acts  as  a  clerk  of  council  and  city  auditor,  and  is  al- 
42099°— 18 5 


iSi 


06        INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

lowed  a  specific  amount  for  each  oflSce.  report  the  salaries  and 
other  expenses  connected  with  the  two  offices  on  the  appropriate 
lines  of  P  13  and  P  15.  If  no  separation  is  made  of  these  ex- 
l)enses,  report  them  on  the  line  which  most  fully  corresponds 
to  the  principal  duties  of  the  official,  and  call  attention  thereto  in 
NOTES  on  inquiries  13  and  15.  ( See,  also,  instructions  relating 
to  city  clerk  after  P  13  and  P  17.)  Among  the  expenses  to  be 
reported  after  P  15  a  are  the  salaries  and  expenses  of  all  officers 
such  as  "  license  inspector  "  and  others  whose  business  it  is  to 
see  that  revenue  that  ought  to  be  collected  is  entered  upon  tlie 
books  of  the  city. 

Special  accounting  and  auditing. — Report  on  line  15  &  the  cost 
of  any  independent  audit  of  the  city's  financial  accounts  by  a 
public  accountant  or  auditor  or  by  city  officials.  The  expenses  of 
a  bookkeeper  or  of  other  employees  engaged  in  keeping  books 
or  accounts  which  are  for  the  exclusive  use  of  a  given  depart- 
ment, and  which  nre  in  addition  to  or  supplemental  to  the  city's 
regular  accounts,  are  to  be  entered  as  expenses  of  that  depart- 
ment and  not  after  P  15. 

Treasurer  or  chamberlain. — On  line  P  15  c  report  all  salaries 
and  expenses  of  the  city  treasurer,  chamberlain,  or  other  officer 
having  the  custody  of  the  money  of  the  city.  Be  sure  to  give 
the  official  title  of  this  officer  by  striking  out  one  of  the  .words  of 
the  census  title  or  otherwise.  In  case  the  treasurer  is  paid  no 
stated  salary  and  receives  no  specific  allowance  for  salaries  of 
employees  or  miscellaneous  expenses  other  than  a  portion  or  the 
whole  of  the  interest  on  general  deposits,  call  attention  to  that 
fact  in  a  NOTE  and  report  as  the  expenses  of  his  office  the 
amounts  of  interest  receipts  retained  by  him.  If  he  makes  re- 
port of  interest  receipts  and  expenses  only  once  in  two  or  more 
years,  include  the  payments  and  receipts  as  above  directed  only 
for  those  years  in  which  the  treasurer  makes  a  report;  but  ac- 
company reports  for  all  years  with  NOTES  calling  attention 
to  the  method  of  paying  the  treasurer  and  of  reporting  receipts 
of  interest.  If,  however,  the  city,  in  such  a  case  as  is  here  re- 
ferred to,  includes  estimates  of  accrued  expenses  and  revenues 
on  account  of  the  treasurer's  office  in  its  accounts  and  reports, 
include  such  estimates  in  expenses  after  P  15  c,  and  as  revenue 
receipts  from  interest,  and  call  attention  thereto  in  NOTES. 
In  a  number  of  cities  "exchange,"  "commission,"  and  kindred 


/ 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        67 

expenses  connected  with  the  redemption  of  interest  coupons  are 
encountered  in  connection  with  bond  payments  where  certain 
issues  are  redeemable  at  some  distant  city.  The  agencies  in 
these  distant  cities  perform  no  other  function  than  that  of  pay- 
ing bonds  or  coupons  upon  presentation,  the  money  for  such 
payment  being  remitted  periodically  by  the  city  treasurer.  Pay- 
ments for  the  expenses  of  these  agencies  by  the  city  treasury  or 
by  the  sinking  funds  for  performing  the  services  outlined  above 
should  be  shown  after  P  15  c. 

When  the  employees  of  a  city  maintain  a  private  association 
and  voluntarily  make  the  city  treasurer  the  treasurer  of  the 
association  and  his  *acts  as  such  treasurer  are  not  subject  to 
review  by  the  city,  no  payments  for  the  expenses  of  such  asso- 
ciation, however  designated,  should  be  given  after  P  15. 

Assessment  of  revenues.— Report  after  F  15  d  all  payments  for 
expenses  connected  with  the  assessment  of  taxes,  including  the 
salaries  and  expenses  of  excise  and  license  commissioners  when 
the  duties  of  those  officers  are  to  receive  applications  and  grant 
licenses,  but  not  to  collect  revenue,  in  which  case  they  are  to  be 
reported  after  P  15  e.    Include  on  line  P  15  d  in  column  "  mis- 
cellaneous" all  payments  to  other  civil  divisions  not  a  division 
of  the  government  of  the  city  for  extending  the  city  tax  roll. 
In  a  number  of  states  the  state  government  bears  the  costs  of 
assessing  all  taxes.    The  assessors  in  some  of  the  cities  of  such 
states  are  in  reality  state  officials,   their  salaries  being  paid 
directly  by  warrants  on  the  state  treasurer,  which  do  not  pass 
through  the  city  treasury.     No  account  of  such  payments  for 
tax  assessments  is  to  be  included  in  the  city  schedules.     In 
other   states   where   the  state  government  bears   the  cost   of 
local  assessment  the  city  pays  the  officers'  salaries  and  other 
expenses,  and  later  is  reimbursed  by  the  state.    In  this  latter 
case  these  expenses  are  to  be  reported  on  the  proper  line  of 
P  15,  and  the  amounts  received  as  reimbursements  shown  in  the 
column  "  fees  and  charges  for  services,"  after  R  15. 

Collection  of  revenue.— Include  in  answer  to  P 15  e  all  expenses 
for  the  collection  of  taxes  and  other  revenues,  including  attor- 
neys' fees  and  other  expenses  incidental  to  litigation  over  con- 
tested taxes,  except  the  expenses  of  the  water  registrar  and 
other  officials  collecting  revenues  of  public  service  enterprises. 
If  the  city  collector  is  paid  wholly  or  In  part  by  fees  on  the- 


mmm 


68        INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

sums  wbich  he  collects  and  such  fees  are  a  matter  of  public 
record,  they  should  be  reported  under  "  salaries  and  wages," 
opposite  inquiry  P  15  e,  as  well  as  in  the  column  for  "fees" 
in  answer  to  inquiry  R  15.  Iteport  also,  after  P  15  e,  all  pay- 
ments to  other  civil  divisions  for  the  collection  of  taxes.  Fur- 
ther, if  another  civil  division  retains  a  portion  of  the  city's 
taxes  as  a  charge  for  collection,  the  amount  so  retained  should 
be  included  in  the  city  tax  receipts  after  R  1  and  the  fees  so 
included  should  be  balanced  by  a  payment  after  P  15  e.  If 
city  revenue  is  collected  by  the  office  of  the  city  treasurer  or 
auditor,  and  no  exact  segregation  of  the  cost  is  possible,  in- 
clude the  expenses  after  P  15  o  or  15  c  and  state  the  fact  in 
NOTES.  Observe,  however,  the  exception  for  cities  with  a  pop- 
ulation of  over  300,000  stated  on  page  25,  and  under  "  service 
transfers,''  page  85. 

Other  finance  offices  and  accounts. — On  line  P  15  /,  "other 
finance  offices  and  accounts,"  report  all  miscellaneous  payments 
arising  from  the  administration  of  municipal  finances,  such  as 
payments  for  the  expenses  of  finance  commission,  sinking  fund 
commission,  and  kindred  offices  and  commissions;  payments  for 
expenses  other  than  discounts  connected  with  the  floating  of 
bonds,  and  for  expenses  of  such  ofiices  or  boards  as  bonrds  of 
finance,  excise  commissioner,  board  of  estimates,  unclaimed 
money  fund,  license  connnissioner,  commissioner  of  accounts, 
etc..  when  the  principal  duties  of  such  officers  or  boards  are 
similar  to  those  whose  expenses  are  reported  after  inquiry  P  15. 
(See,  also,  instructions  for  inquiry  17.)  Give  on  the  schedules  or 
in  accompanying  NOTES  the  designation  of  each  separate 
ofBce  and  all  important  accounts  so  reported.  Do  not  include, 
however,  payments  for  the  administration  of  investment  and 
trust  funds,  which  are  to  be  reported  after  P  92  and  P  93.  Ob- 
serve, however,  that  if  the  principal  duty  of  any  officer  men- 
tioned in  this  paragraph  is  the  collection  of  municipal  revenue 
the  payments  therefor  should  be  reported  after  P  15  e. 

Caution. — Census  agents  should  observe  that  premiums  on 
"joint"  bonds  of  city  officials  are  to  be  segregated  and  as- 
signed to  proper  inquiries. 

Inquiry  16. 

Solicitor's  office. — Report  after  P  16  a  all  compensation  paid 
the  "  city  solicitor  "  or  "city  attorney,"  or  other  officer,  however 


/ 


4 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        69 

designated,  regularly  employed  for  conducting  the  legal  busi- 
ness of  the  city,  together  with  the  compensation  paid  his  as- 
sistants who  receive  annual  salaries,  together  with  all  the  office, 
traveling,  and  incidental  expenses  of  those  officers,  and  all 
other  legal  expenses  of  the  city,  including  so-called  jury  and 
witness  fees  which  are  a  primary  charge  against  the  city  as 
the  result  of  city  litigation.  (Observe,  however,  that  #ertain 
other  legal  expenses  are  by  the  instructions  for  P  13,  P  14, 
P  15  (?,  P  16  h,  and  P  44  a,  to  be  elsewhere  reported.) 

Other  law  offices  and  accounts. — Report  after  P  16  6  the  sala- 
ries and  other  expenses  of  the  city  and  county  officers,  however 
designated,  whose  sole  or  principal  duty  is  that  of  prosecuting 
offenders  in  various  courts. 

Inquiry  17. 

Receipts  by  other  executive  offices.— After  R  17  report  as 
"fees"  all  amounts  received  as  compensation  for  services  by 
executive  boards  and  offices  such  as  those  mentioned  in  detail 
under  the  instructions  for  payments  which  follow. 

Payments  for  other  executive  offices. — On  the  several  lines  of 
P  17  report  all  payments  for  clerical  and  other  expenses  and 
outlays  of  general  offices  and  commissions  which  can  not  be 
identified  with  any  of  the  offices  previously  mentioned.  Among 
the  offices  of  the  class  here  referred  to  that  are  met  with  in 
the  cities  visited  special  attention  is  called  to  municipal  civil 
service  commissions,  charter  commissions,  and  other  commis- 
sions and  boards  that  do  not  have  duties  like  those  of  so-called 
finance  commissions,  which  exercise  functions  calling  for  their 
report  after  inquiry  15  or  some  inquiry  other  than  17. 

Payments  for  the  expenses  of  city  clerks  and  for  the  outlays 
of  their  offices  are  to  be  reported  after  P  17  in  cities  in  which 
the  officials  with  that  title  act  neither  as  clerk  of  the  council 
nor  as  city  auditor.  (See  in  this  connection  instructions  for 
P  26.)  After  the  same  inquiry  rejwrt  similar  payments  for 
compiling  general  statistics  relating  to  the  working  of  a  number 
of  different  offices  or  departments.  All  payments  for  the  bene- 
fit of  a  statistical  office  which  is  maintained  principally  in  the 
interest  of  a  specific  department  or  office,  such  as  the  health 
department,  schools,  etc.,  are  to  be  reported  under  the  depart- 
ment of  which  they  actually  constitute  a  part. 


'{ 


-wvr- 


70        INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

Also  report  on  the  lines  of  P  17  all  payments  for  bureaus  of 
public  property  and  municipal  architect's  office  and  engineer's 
office,  that  are  solely  for  costs  of  supervision.    Report  payments 
for  bureaus  of  public  property  that  are  for  services  in  caring 
for  public  buildings,  after  P  20,  or  on  the  lines  on  which  are 
reported  the  expenses  of  caring  for  police  stations,  fire  sta- 
tions, school  buildings,  etc.;  and  report  those  expenses  of  the 
architect's  office  and  engineer's  office  which  are  costs  of  de- 
signing and  erecting  new  buildings  or  constructing  public  im- 
provements of  various  kinds,  in  the  column  "for  outlays"  on 
the  lines  for  reporting  the  payments  for  such  buildings  and 
public  improvements.    In  all  these  and  similar  cases  of  offices, 
boards,  or  commissions  that  have  a  twofold  function  or  duty— 
that  of  supervision  or  general  administration,  and  also  that 
of  performing  certain  functional  activities— report  after  P  17 
only  the  administrative  expenses  and  the  outlays  for  the  offices 
or  boards;   the  functional  expenses   should   he  distributed  as 
directed  for  those  of  all  incidental  operating  plants  as  per  in- 
structions for  P  76,  pages  120  and  121. 

The  most  important  general  office,  board,  or  commission 
whose  payments  for  expenses  and  outlays  are  to  be  reported 
in  ways  that  are  similar  to  those  described  in  the  last  para- 
graph, and  those  which  call  for  the  largest  exercise  of  good 
judgment  in  making  reports  are  those  of  so-called  public  service 
and  public  safety  boards  and  other  boards  and  commissions  hav- 
ing administrative  supervision  over  a  number  of  offices,  de- 
partments, and  enterprises,  included  in  two  or  more  of  the  dif- 
ferent dixnsions  numbered  II  to  X.  All  payments  for  outlays  for 
these  boards  or  commissions  should  be  reported  on  the  lines  of 
P  17,  as  should  those  of  purely  supervisory  administrative  ex- 
penses of  these  offices.  Payments  for  outlays  and  supervisory 
administrative  expenses  of  boards,  in  the  cities  of  Indiana  and 
other  states,  that  are  for  the  supervision  of  markets  only,  in  ad- 
dition to  protection  to  person  and  property,  are.  however,  to  be 
reported  after  P  22.  Similar  payments  for  boards  and  commis- 
sions having  sui)ervision  of  tico  or  more  offices  or  departments 
of  the  same  division  should  be  reported  on  the  appropriate  line 
of  that  division. 

When   boards,   commissions,   and   offices   such   as  those   first 
mentioned  in  the  last  paragraph,  in  addition  to  performing  the 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        71 

y  administrative  duties  (the  expenses  of  which  are  to  be  reported 

'  with  its  other  outlays  after  P  17),  also  perform  functional  du- 

ties that  are  similar  to  those  reported  after  the  various  lines  of 
Divisions  II  to  X,  the  payments  of  the  expenses  for  these  func- 
tional activities  should  be  fully  separated  from  those  of  the 
administrative  expenses  and  should  be  segregated  as  follows: 

When  such  segregation  is  practicable,  the  payments  for  these 
functional  expenses  should  be  distributed  to  the  several  lines  of 
inquiries  P  23  to  P  90,  the  same  as  is  directed  for  any  incidental 
operating  plant  or  office.  If  such  distribution  can  not  be  made 
accurately  from  local  records  and  accounts,  secure  an  estimated 
distribution  that  shall  assign  approximately  the  costs  of  these 
functional  services  to  each  of  the  divisions  numbered  II  to  VIII, 
and  to  each  of  the  public  service  enterprises  for  which  the 
services  were  rendered.  The  amounts  so  assigned  to  Divisions 
II,  V,  VI,  and  VIII  should  be  reported  after  P  28  o,  P  48,  P 
58  a,  and  P  71  g,  if  it  can  not  be  more  fully  distributed ;  and  that 
assigned  to  Divisions  III  and  IV  should  be  reported  substanti- 
ally as  directed  in  the  instructions  under  those  divisions  for 
"undistributed  costs."     (See  pages  87  and  92.) 

If  the  functional  expenses  of  these  boards,  offices,  and  com- 
^  missions  can  not  be  by  estimate  as  fully  distributed  as  directed 

in  the  preceding  paragraph,  they  may  be  reported  after  P  76 
with  descriptive  NOTES. 

Observe  in  this  connection  that  if  the  city,  either  on  its  own 
initiative  or  on  that  of  any  state  board  of  accounting  and  re- 
porting, has  distributed  any  or  all  of  the  expenses  of  adminis- 
tration and  supervision  of  the  boards,  commissions,  and  offices 
here  mentioned  to  the  various  divisions  and  offices  included  in 
Divisions  II  to  X,  they  should  be  reported  on  the  schedule  sub- 
stantially as  thus  distributed,  taking  pains  especially  to  see  that 
the  proper  amounts  are  assigned  to  the  particular  enterprises 
concerned  and  to  the  lines  of  P  22,  P  30,  P  36  a  P  43  and 
P  71  a.  '  ' 

When  the  books  of  a  city  do  not  segregate  the  functional  ex- 
penses of  the  various  offices,  boards,  and  commissions  referred 
to  in  the  instructions  for  P  17  so  as  to  show  the  same  as  parts 
of  the  expenses  and  outlays  of  the  offices,  departments,  and 
enterprises  for  which  such  expenses  and  outlays  are  made,  call 
the  attention  of  city  officials  to  the  desirability  of  segregating 


72        INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

such  costs  in  accordance  with  the  accepted  principles  of  account- 
ing in  the  commercial  world,  and  suggest  that  if  necessary  the 
appropriations  be  made  in  such  form  as  will  facilitate  this 
segregation. 

General  executive  accounts—Report  on  the  blank  lines  of 
P  17  after  descriptive  titles,  all  payments  for  obiects  and  pur- 
poses that  are  incidental  to  the  exercise  of  the  general  govern- 
mental powers  of  the  city,  but  for  which  no  provision  is  made 
for  reporting  on  other  lines  of  inquiries  13  to  20.  Among  these 
payments  are  those  for  the  entertainment  of  the  guests  of  the 
eity  and  the  entertainment  of  visitors  to  the  city. 

Inquiry  18. 

Election  receipts.— Report  after  R  18  in  the  column  "  fees  and 
charges  for  services"  all  amounts  received  from  candidates  at 
the  general  and  special  or  primary  elections  as  their  legal  con- 
tribution to  meet  the  costs  of  such  elections.  All  amounts  thus 
received  for  primary  elections  should  have  attention  called  to 
the  same  in  NOTES,  and  if  receipts  are  given  after  R  18  for 
both  general  and  primary  elections,  the  amounts  derived  as  re-, 
ceipts  from  primary  elections  should  be  separately  and  specifi- 
cally stated  in  NOTES. 

General  and  special  elections.— Include  as  expenses  after 
P  18  a  all  expenses  incidental  to  the  regi.stration  of  voters  and 
the  costs  of  conducting  general  and  special  elections,  includin*- 
all  costs  of  ballots,  advertising,  rents,  and  other  charges  inci* 
dental  thereto.  The  costs  of  a  local  special  election  held  at 
the  same  time  with  regular  primary  elections  should,  however 
be  included  with  the  costs  of  the  primary  election.  The  pay- 
ments for  the  installation  of  voting  machines  and  voting  booths 
are  to  be  reported  as  outlays,  except  as  this  instruction  is  modi- 
fied by  general  instructions  for  outlays,  including  those  for 
replacements  and  betterments. 

Primary  elections.— Report  after  P  18  6  all  costs  incidental  to 
holding  primary  elections  when  such  elections  are  not  held  in 
connection  with  the  registration  of  voters  for  "general"  elec- 
tions. When  held  in  connection  with  such  elections  report  as 
payments  for  primaiy  elections  only  the  amounts  paid  as  com- 
pensation for  additional  election  officials  required  by  the  i)ri- 
mary  law,  and  the  costs  of  ballots,  advertising,  etc.,  specificallv 
authorized  by  the  primary  law. 


K 


i 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        73 

Inquiby  19. 

Court  fees.— After  R 19  report  all  receipts  by  or  for  the  courts 
which  are  designated  as  "fees,"  being  c  reful  to  distinguish 
these  from  the  "fines"  and  "forfeits"  to  be  reported  after  R  6. 
Judicial  expenses  and  outlays.— Inquiries  P19a  to  d  are  ar- 
ranged for  reporting  the  expenses  of  definite  classes  of  courts 
and  not  for  reporting  the  costs  of  difterent  proceedings  in  a 
given  court;  hence  no  separation  of  the  expenses  of  any  indi- 
vidual court  is  to  be  made  further  than  is  necessary  to  secure 
answers  to  the  various  lines  mentioned. 

General  municipal  courts.— On  line  P 19  a  report  the  expenses 
of  all  so-called  municipal,  police,  or  city  courts,  however  desig- 
nated, other  than  courts  of  justice  of  the  peace,  whose  princi- 
pal function  is  trying  cases  of  violation  of  city  ordinances^ 
whether  or  not  such  courts  have  power  to  try  certain  civil 
suits.  The  expenses  of  so-called  city  or  municipal  courts  which 
have  power  to  try  felony  cases  in  criminal  proceedings,  or  cases 
In  equity,  are  to  be  reported  on  line  19  d,  superior  courts. 

Justice  courts.— On  line  19  b  report  the  payments  for  the  ex- 
penses of  the  courts  of  justice  of  the  peace  when  the  office  is 
given  jurisdiction  similar  to  that  of  the  ordinary  police  court, 
and  when  any  of  such  expenses  are  charged  as  expenses  of  the 
government  of  the  city. 

Special  courts.— On  line  P19c  report  the  payments  for  the 
expenses  of  such  separate  and  independent  courts  as  those 
called  probate  courts,  lunacy  courts,  or  otherwise,  and  which 
have  no  power  to  enforce  city  ordinances  or  to  try  felony  cases 
in  criminal  proceedings. 

Superior  courts.— On  line  P  19  d  report  payments  for  the  ex- 
penses of  (1)  all  so-called  juvenile  courts,  and  (2)  all  payments 
for  the  expenses  of  courts  which  have  power  to  try  (a)  felony 
cases  in  criminal  proceedings,  (6)  civil  suits  in  amounts  be- 
yond the  jurisdiction  of  municipal  and  other  inferior  courts, 
and  (c)  cases  in  equity.  Payments  to  the  state  as  reimburse- 
ments for  salaries  and  other  expenses  of  superior  courts  which 
have  been  previously  paid  by  the  state  should  ba  reported  In 
the  column  "  miscellaneous." 

If  the  agent  is  in  doubt  concerning  the  line  on  which  to  report 
the  expenses  of  any  given  court,  he  should  show  the  instruc- 


74        INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

tions  for  inquiry  P  19  to  the  city  solicitor  and  be  guided  by  bis 
instructions  with  reference  thereto. 

Accompany  all  reports  on  lines  P  19  a,  6,  c,  and  d  with 
NOTES  stating  the  legal  names  of  the  courts  whose  expenses 
are  reported,  and  if  the  expenses  of  more  than  one  class  of 
<?ourts  are  included  on  any  one  line  give  separately  the  names 
and  expenses  of  each.  It  should  be  noted  that  the  courts  whose 
expenses  are  reported  on  line  d  are,  with  a  few  exceptions,  met 
with  only  in  cities  having  a  population  gi-eater  than  S00,000,  and 
only  in  those  cities  which  exercise  both  city  and  county  func- 
tions,  or  in  which  the  county  transactions  are  consolidated  with 
those  of  the  city. 

Coroners.-On  line  P  19  e  report  all  payments  for  salaries  and 
expenses  of  the  coroner,  and  all  expenses  for  holding  coroners* 
inquests,  where  the  same  are  chargeable  against  the  city  treas- 
ury,  or  in  the  case  of  cities  containing  over  300,000  inhabitants, 
are  chargeable  against  the  county  treasury. 

Marshal's  services,  etc.— On  line  P19/  report  the  salaries  and 
expenses  connected  with  the  offices  of  court  marshal  and  those 
of  county  sheriff,  where  the  officer  last  mentioned  exercises  the 
powers  and  performs  the  duties  customary  to  the  American 
sheriff,  and  not  other  duties.  In  cities  in  which  the  sheriff  is 
the  chief  of  police  (San  Francisco)  report  the  salaries  and  ex- 
penses of  the  office  after  P  23.  After  the  latter  inquiry  report 
the  salaries  of  all  policemen  detailed  as  court  officers  but  paid 
from  the  appropriations  for  police.  In  cities  for  which  special 
report  is  made  of  the  costs  of  justice  courts,  include  after  P  19  / 
all  payments  for  constable  service,  fees,  etc. 

All  payments  for  salaries  and  other  expenses  incidental  to 
constructing,  equipping,  and  maintaining  or  renting  buildings 
used  by  the  courts  are  to  be  reported  after  P  20. 

INQUIBY  20. 

Receipts  from  general  government  buildings.— Report  after 
R  20,  in  column  "  rents  of  real  pror^erty,"  all  amounts  received 
for  the  exclusive  use  of  any  space  utilized  for  maintaining 
cigar,  fruit,  or  other  stands  in  general  government  buildings, 
or  on  the  walks  adjoining  the  same,  as  well  as  the  rent  of 
rooms  in  such  buildings.  Observe,  however,  the  distinction  be- 
tween receipts  from  such  exclusive  use  of  space,   sometimes 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        75 


l)opular]y  called  **  privileges,"  and  those  receipts  to  be  reported 
after  II  7  o  and  b.  (See  page  58.)  Observe  further  that  the 
rent  from  any  building  maintained  exclusively  or  primarily  for 
convention  or  assembly  purposes  should  be  reported  on  one  of 
the  blank  lines  under  "  public  service  enterprises,"  after  some 
descriptive  designation. 

Expenditures  for  city  buildings.— Report  after  P  20  o  all  pay- 
ments for  the  construction,  equipment,  and  for  the  operation, 
maintenance,  and  care  of  all  public  buildings  used  by  the  city 
for  the  purposes  of  the  general  government,  including  those  for 
all  offices  whose  expenses  are  to  be  reported  after  P  31  to  P  91, 
and  also  of  all  offices  used  as  headquarters  for  the  police,  fire, 
health,  and  kindred  departments  which  are  usually  housed  in 
the  so-called  city  buildings.  Do  not  include  after  this  inquiry 
payments  for  heating,  lighting,  and  janitor  services  of  police 
and  fire  headquarters  maintained  in  connection  with  one  of  the 
police  or  fire  stations,  or  payments  for  the  construction,  equip- 
ment, operation,  maintenance,  care,  or  rent  of  buildings  used 
exclusively  for  the  schools,  libraries,  and  parks  as  headquarters 
for  these  departments,  or  used  exclusively  as  police  stations,  fire 
houses,  hospitals,  parks,  or  the  purposes  of  any  other  branch  of 
municipal  service  or  building  in  use  for  city  purposes. 

Include  after  P  20  a  the  payments  for  heating,  lighting,  or 
care  of  the  buildings  for  which  the  other  payments  are  to  be 
made  after  P  20  a,  as  described,  and  all  special  payments  for 
heating,  lighting,  and  care  of  rented  rooms  or  buildings,  the 
rental  of  which  is  to  be  reported  after  R  20  &.  Also  report  after 
P  20  a  all  payments  for  the  purchase,  repair,  and  maintenance 
of  City  clocks  and  for  winding  the  same,  the  cost  of  wiring  pub- 
lic buildings  and  the  cost  of  installing  and  operating  municipal 
telephone  exchanges.  The  salary  and  expenses  of  a  city  elec- 
trician are  also  to  be  reported  on  the  same  line  if  his  duties 
relate  to  the  installation,  change,  and  care  of  the  electric  fix- 
tures of  municipal  buildings.  (See,  also,  instructions  for  de- 
partment or  office  of  electricity,  etc.,  under  inquiry  27,  page  80.) 

Rent  of  office  buildings.— Report  after  P  20  &  all  payments  for 
rent  of  buildings  or  of  offices  in  buildings  such  as  those  whose 
payments  for  construction,  equipment,  operation,  and  care  and 
maintenance  are  to  be  reported  after  P  20  a.  Other  payments 
for  rent  are  to  be  reported  as  for  the  office  or  department  for 
which  specifically  paid. 


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76        INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

II.  Protection  to  Person  and  Pbopebty. 

The  seven  principal  inquiries  numbered  22  to  28  are  provided 
for  reporting  the  receipts  and  payments  of  cities  that  are  inci- 
dental to  the  operation  and  maintenance  of  the  departments 
and  offices  whose  sole  or  principal  duties  are  to  protect  person 
and  property,  including  the  enforcement  of  laws  relating  to 
crime,  morals,  safety  of  person,  etc. 

Inquiry  22. 

General  supervision.— If  any  board,  commission,  or  office,  such 
as  those  frequently  called  boards  of  public  safety,  has  super- 
vision of  two  or  more  of  the  departments  or  offices  of  Division 
II,  report  the  salaries  and  other  expenses  and  outlays  for  such 
board,  etc.,  after  P  22,  provided  the  duties  of  such  board,  etc., 
are  only  supervisory  in  their  character.  If,  however,  the  board 
in  addition  to  the  work  of  supervision  performs  services  that 
are  functional  in  their  nature,  segregate  the  expenses  for  the 
different  purposes,  when  practicable,  from  the  record,  or  when 
this  is  impossible,  by  estimate,  and  report  the  functional  ex- 
penses on  the  lines  of  P  23  to  P  28.  In  case  the  functional 
expenses  can  not  be  segregated  and  assigned  to  the  various  de- 
partments and  offices,  report  them  with  accompanying  NOTES 
after  P  28  a,  explaining  the  nature  of  the  expenses  so  reported 
as  undistributed.  Payments  for  the  outlays  of  such  a  board 
as  is  here  mentioned  should  not  be  distributed,  but  given  after 
P  22  in  column  "  outlays."  Payments  of  such  a  board  for  out- 
lays should,  however,  be  accompanied  with  descriptive  NOTES. 

In  this  connection  observe  that  payments  for  the  supervising 
expenses  of  any  official  or  board  such  as  that  of  director  or 
board  of  public  service  in  Ohio  cities,  that  has  supervision  over 
departments  in  a  number  of  divisions,  are  to  be  reported  after 
P  17,  and  not  after  P  22.  If,  however,  the  city  in  its  accounts 
or  reports  distributes  the  supervisory  expenses  of  such  a  board 
to  divisions  of  the  schedule,  report  after  P  22  the  portion 
chargeable  to  Division  II.  Functional  expenses  chargeable  to 
Division  II  should  be  distributed  to  the  individual  lines  when 
practicable:  otherwise,  they  should  be  given  after  P  28  a  with 
descriptive  NOTES, 


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INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        77 

Inquiry  23. 

PoUce  department  receipts.— In  column  "  fees  and  charges  for 
services,"  include,  after  R  23,  receipts  from  other  civil  divisions 
for  the  care  or  custody  of  prisoners  for  whose  detention  such 
divisions  are  responsible.     Corresponding  receipts  for  the  sui> 
port  of  prisoners  undergoing  punishment   in   institutions,   the 
expenses  of  which  are  reported  after  P  G2  and  P  63,  should  be 
given  after  R  G2  and  R  G3.     Report  in  the  column  "  fees  and 
charges  for  services,"  after  R  23,  (a)  all  amounts  received  by 
the  city  from  railroads  and  other  corporations  as  reimburse- 
ments or  compensation  for  the  services  of  policemen  at  cross- 
ings or  detailed  for  special  places  or  occasions,  and    (6)    all 
amounts  received  for  the  general  benefit  of  the  city  or  for  the 
benefit  of  police  pension  funds  as  rewards  by  other  civil  divi- 
sions or  private  parties  for  the  detection  and  arrest  of  criminals 
and  the  recovery  of  lost  or  stolen  property.    Observe,  however, 
that  free  gifts  by  private  parties  in  recognition  of  or  reward 
for  arrests  of  criminals,  recovery  of  stolen  property,  protection 
of  person  and  property,  or  other  services  by  policemen  are  to  be 
reported  after  R  11  if  for  the  benefit  of  police  pension  funds, 
or  after  R  90  6  or  R  99  c  if  for  the  benefit  of  specified  i)olicemen, 
and  .that  receipts  from  sales  of  articles  found  or  stolen,  the 
owners  of  which  are  not  discovered,  are  to  be  reported  after 
R  G  fZ  or  R  99,  according  as  they  are  turned  into  the  general 
treasury  or  held  in  a  private  trust  fund  or  account. 

Police  department  payments.— After  P  23  report  all  payments 
by  or  for  the  police  department.  Among  the  payments  to  be 
thus  reported  are  those  for  the  salaries  of  all  policemen  and 
watchmen,  including  watchmen  at  railroad  crossings  and  police- 
men and  watchmen  detailed  for  special  places  and  occasions  who 
are  carried  upon  the  pay  roll  of  the  city ;  excepting,  however, 
policemen  and  watchmen  whose  salaries  and  wages  are  to  be 
reports!  after  P  34,  41,  and  71  c.  After  the  same  inquiry  re- 
port in  the  column  "miscellaneous"  all  amounts  paid  police- 
men and  others  as  rewards  offered  by  the  city  for  the  arrest 
of  criminals.  All  expenses  of  operating  police  stations,  lockups, 
and  other  buildings  used  for  the  temporary  detention  of  per- 
sons arrested,  and  the  outlays  for  such  buildings  are  to  be  re- 
ported in  the  appropriate  columns  of  P  23.    Payments  for  the 


!;l 


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78       INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

operation  and  maintenance  of  institutions  for  the  incarceration 
of  convicted  criminals  during  the  period  of  their  sentence  are, 
however,  to  be  reported  after  P  62  or  63.     Report  also  after 
P  23  all  payments  by  the  city  for  the  apprehension  of  criminals, 
includmg  rewards  and  bounties  granted  for  that  purpose,  and 
all  expenses  on  account  of  police  headquarters  other  than  rent 
which  should  be  included  after  P  20.    If  the  city  has  a  badge 
or   uniform   account   for   supplies   to  policemen,   firemen,   and 
others,  and  the  same  is  operated  as  a  quasi  private  enterprise 
or  trust  account,  report  the  receipts  and  payments  connected 
with  the  enterprise  oi  account  on  schedules  G  26  and  G  27  and 
include  the  same  on  schedule  G  20  after  inquiry  90  6  or  c 
Payments  for  police  pensions  and  all  other  pensions  are  to  be 
reported  after  P  74. 

Payments  for  so-called  sanitary  police  should  be  reported 
after  inquiry  34  or  41,  and  those  for  special  park  policemen 
after  inquiry  71  c.  If  any  policemen  whose  salaries  and  wages 
are  reported  after  these  inquiries  are  carried  on  the  pny  roll 
of  the  city  police  department,  state  the  fact  and  give  the  amount 
paid  to  them  as  salaries  and  wages  reported  by  you  after  in 
quiries  34,  41,  or  71  c. 

INQUIBY  24. 

Fire  department—In  reporting  the  various  payments  for  the 
fire  department,  follow  in  general  the  instructions  given  above 
for  the  police  department,  including  those  relating  to  pensions 
gifts  to  pension  funds,  individual  firemen,  etc.     After  P  24  & 
report  all  payments  of  the  city  for  water  for  fire  purposes  and 
all  amounts  recorded  on  the  books  of  the  comptroller  or  auditor 
as  the  value  of  such  water,  computed  on  the  basis  of  the  uum 
ber  of  fire  hydrants  or  othenvise.    Include  with  the  amounts 
reported  after  the  same  inquiry  any  special  payments  for  the 
care  of  hydrants  belonging  to  private  parties  or  the  fire  depart 
ment,  but  not  for  the  care  of  hydrants  belonging  to  the  muni 
cipal  water  supply  system.    If  the  city  obtains  its  water  from  a 
private  water  supply  system  report  all  payments  for  water  in 
the  column  "miscellaneous,"  but  if  obtained  from  a  municipal 
system  report  such  payments  in   column   "service  transfers"     ' 
If  tlie  payments  for  water  to  be  reported  after  24  6  are  not 
separated  on  the  city  books  from  those  to  be  reported  after 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


79 


< 


P  20  and  other  inquiries,  make  the  best  approximate  division 
and  state  the  fact  in  the  accompanying  NOTES. 

Inquiry  25. 

Militia  and  armories. — After  this  inquiry  report  all  direct  pay- 
ments by  the  city  for  the  support  of  militia,  and  the  mainte- 
nance, construction,  and  purchase  of  armories.  If  the  state 
makes  appropriations  or  otherwise  reimburses  the  city  for  ex- 
penses incurred  on  account  of  militia  and  armories,  the  amounts 
so  received  should  be  reported  after  inquiry  25  of  receipts. 

Inquiry  26. 

Register  of  deeds  and  mortgages. — After  R26,  in  the  column 
"  fees  and  charges  for  services"  report  all  compensation  re- 
ceived by  the  oflice  for  the  registration  of  deeds  and  mortgages 
and  for  recording  other  instruments  as  required  by  law  (except 
fees  of  oflices  mentioned  in  the  instructions  for  payments, 
which  follow). 

Inquiry  P26  is  arranged  for  reporting  payments  for  the  ex- 
penses and  outlays  of  the  oflice  of  register  of  deeds  and  mort- 
gages in  all  cities  of  above  300,000  inhabitants,  and  all  other 
cities  in  which  the  city  is  coterminous  with  the  county,  or  in 
which  the  city  expenses  include  those  for  the  office  of  register 
of  deeds  and  mortgages.  If  in  any  city  any  officer  has  charge 
of  the  registration  of  deeds  and  mortgages  as  its  main  or  only 
function,  the  expenses  of  such  office  should  be  reported  after 
P26,  and  the  receipts  of  the  office  after  R26.  If,  however, 
any  officer,  in  addition  and  incidental  to  his  other  duties  call- 
ing for  a  report  on  the  other  lines  also  takes  charge  of  the 
registration  of  deeds  and  mortgages,  chattel  mortgages,  and 
similar  instruments,  the  expenses  of  his  office  and  the  receipts 
therefor  should  be  reported  after  the  name  of  the  officer  or 
office  on  one  of  the  lines  provided  therefor  and  accompanied 
with  NOTES  calling  attention  to  the  fact.  Of  the  possible  cases 
of  this  kind  to  be  reported,  attention  is  called  to  the  office  of 
the  city  clerk  to  be  reported  on  one  of  the  lines  of  inquiry  17. 
Observe,  however,  that  the  cost  of  preparing  and  maintaining 
so-called  deed  registers  exclusively  for  property  within  the  city 
limits  and  for  the  purpose  of  placing  accurate  information  re- 


80 


I^'STB,,C™ns  ro  CI.EKK8  AKO  SPKCIAI,  AO.K,.. 


I 


inquiry  26.  The  deed  register  of,,  h  "  '^'''''  ""*"  ""^r 
different  from  the  record  V-eptbrth/"  "T  "'^  '"^""^"^ 
referred  to,  the  expenses  of  which  are  ^0"^  ""'^""^  "'"'^■^ 
inquiry  26.  "^"  ""^^  '«  be  reported  after 

Inquihv  27. 

Beceipts    from    Jnspectlon.-nenort    ..        , 
charges  for  services"  mi  „.-.„  °    column    "fees    and 

the  inspectors  and  other  offlcerf  '""^'^  "«  «-'"««>  ^ees T 
tection  to  person  and  pr~      '"^"^^  '"  '-^P^^'o"  ^or  pr^ 

Payments  for  Inspection  for  protectlo„   f, 
erty.— On  the  lines  of  P  •>7  „«„  P^o^'^ion  to  person  and  prop- 

»ents  for  outioys;  L^L^Va^ r^ef  I'nl  ""•r^''"" ''" '^"'- 
incurred  by  officers  in  the  ins,,^  lof'    I    '""^^"tnl  expenses 

ings.  including  tenement  and  actl,  ?  ''''"""""'"'  <"  "uild- 
Pl..n,bing.  light.. gas.  electr"dty  gas  n^M  7?^''  '°"^^^'  ^"^ 
cars,  weights  and  measures  Vna  TtLT  '^"'  "^•^'•«'  ^^^et 
laws  for  safeguarding  person  monertt  "''P^''°"«  '"^  enforcing 
and  outlays  to  be  reported  after "^'l^'  7,  °"'™'^-  ^'l^e  e.vi,enses 
<iuired  for  inspections  that  a  e  >,H,fnrM  """^'P^''^  ^o^e  re- 
Which  no  specific  assignment  IsZI  'I  "T'^-''"'"".  ""d  for 
report  on  a  line  selected  for  thn^n        ^'^''^''">-    Separately, 

title. thecostof eachcia  sofnp:ti^C^"v:^  ''  ''''^"■'P"'^ 
schedule  state  the  department  whrdi^ts'llf.'"''^  "■■  ""  '""> 
from  whose  funds  the  costs  are  Zt^T         '""P^rt'o"  and 
inspection  of  dairies  and  food  products  ?s  tn'T'  '""''''''•  "»'•" 
P  34;  inspection  for  the  e^terminntinn     i         ^  '■'"'<""^«'  «"« 
rats  is  to  be  reported  nfte     >  3""      and  T^T"'''  ''"'^'  ""I 
of  everything  that  can  be  classed  as  n  1,         '"'  *^"  '•^"'"^"l 
P  41.     (See  instructions  for  P  32  1  .'ndP  «;""'•  "''''  "«>""y 

inspect  eleclric  ^irLln'Vri^artiid  n^  (2?^";"^  ^^ 

<3)  after  P  23  and  24  f  the^  In  tl'  ^"or''  ''  """'  ^  ^8  «) ; 
systems  independent  each  of  The  otter  f4>  17/".  "'^  '■""•" 
relate  to  the  operation  of  a  .u.^^;^     ^^^  ^^^^ 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


81 


Exhibit  C  if  they  relate  to  the  operation  of  a  municipal  service 
enterprise;  and  (6)  after  P  20  if  they  relate  only  to  wires  of  the 
general  government  buildings.  If  their  duties  are  a  combination 
of  those  mentioned  in  (1),  (2),  (3),  (5),  and  (6),  distribute 
the  payments  to  inquiries  20,  23,  24,  27,  and  Exhibit  C,  as  may 
appear  properly  chargeable  thereto ;  or,  if  this  is  not  practicable, 
report  them  with  NOTES  after  P  70,  "incidental  operating 
accounts."  If,  however,  their  duties  are  a  combination  of  (4) 
or  (5)  and  one  or  more  of  the  other  four,  report  them  with 
NOTES  after  P  82  or  Exhibit  C. 

Inquiry  28. 

Receipts  from  pounds. — Under  "  minor  sales "  report  all  re- 
ceipts from  the  sale  of  unclaimed  animals  collected  by  the 
officers  of  the  pounds,  provided  the  proceeds  are  turned  into 
the  treasury,  and  after  R  99  if  held  in  a  private  trust  fund  or 
account.  Under  "  fees  and  charges  for  services  "  report  amounts 
received  to  secure  release  of  animals  impounded,  even  though 
such  receipts  appear  on  the  city  books  as  "  fines." 

Undistributed  costs. — If  a  city  maintains  an  office  or  depart- 
ment in  charge  of  telephone  and  telegraph  systems  for  the  joint 
use  of  the  police  and  fire  departments  and  such  expenses  can 
not  be  segregated  or  distributed  to  the  two  departments  by  esti- 
mate or  otherwise,  report  them  after  P  28  a,  as  directed  in  the 
instructions  for  P  22.  Agents  should  call  the  attention  of  city 
officials  to  the  desirability  of  the  segregation  of  all  expenses  to 
the  departments  and  accounts  such  as  those  reported  after  P  23 
to  P  27  and  on  the  other  lines  of  P  28.  Payments  for  outlays 
of  telegraph  and  telephone  systems  for  the  joint  use  of  two  or 
more  departments  need  not  be  distributed  in  any  case;  they 
should  all  be  reported  after  P  28  a,  with  a  descriptive  NOTE. 

Other  protection  to  person  and  property. — On  the  lines  of 
P  28  &  to  d  report  all  payments  of  salaries  and  other  expenses 
and  outlays  which  are  incurred  for  protection  to  person  and 
property,  including  those  for  the  identification  and  proper  dis- 
position of  the  person  of  unknown  dead,  the  recovery  of  bodies 
of  the  drowned,  and  for  other  expenses  incidental  to  the  pre- 
vention and  punishment  of  crime  and  the  safeguarding  of 
morals,  and  which  can  not  by  other  instructions  be  assigned  to 
other  lines. 

42099°— 18 6 


I 

i 


82         INSTKUCTIONS  TO  CLERKS  AND  SPECIAL  AGE :,TS. 

Anions:  tlie  r)aynients  to  be  reported  on  these  lines  of  P  28, 
mention  is  made  of  those  to  hnmane  societies  and  societies  for 
the  iirevertion  of  cruelty  to  children  and  animals,  payments  for 
the  salaries  luid  expenses  of  free  employment  agencies,  free 
labor  bureaus,  life-saving  corps,  flood  commissions,  game  war- 
dens, live  stock  protectors,  Pre  wai-dens,  care  of  life  preservers, 
municipal  pawn  shops,  morgues,  pounds,  and  for  the  preserva- 
tion of  trees  (other  than  the  trees  in  parks,  streets,  and  public 
grounds,  the  costs  of  which  should  be  reported  after  P  71,  and 
trees  cared  for  by  a  public  service  enterprise  called  "forest 
service,"  to  be  reported  after  P  88  to  P  90). 

After  P  28  h  to  d  also  report  payments  for  the  salaries  and 
expenses  of  boards  for  examining  and  licensing  engineers, 
plumbers,  and  those  employed  in  other  occupations  and  callings, 
other  than  barbers  (see  instructions  for  P  32  c),and  in  NOTES 
give  complete  statement  of  the  duties  of  such  boards. 

After  the  same  lines,  report  in  the  columns  "for  outlays'* 
and  "expenses"  costs  of  constructing,  maintaining,  and  caring 
for  levees,  sea  walls,  breakwaters,  river  walls,  and  kindred 
structures  which  are  constructed  and  maintained  for  the  gen- 
eral protection  to  person  and  property  in  the  city.  Payments 
for  or  on  account  of  such  structures,  which  are  erected  and 
maintained  to  safeguard  a  particular  road  or  street,  should  be 
reported  after  P  44  or  P  45 ;  if  to  prevent  the  encroachment  of 
water  on  the  general  government  buildings,  after  P  20;  if 
to  secure  and  maintain  a  greater  park  area,  after  P  71 ;  or  if 
for  safeguarding  other  property  of  the  city,  on  the  line  for 
reporting  expenses  and  outlays  for  such  property. 

All  amounts  reported  after  P  28  should  be  on  separate  lines, 
after  descriptive  titles.  If  any  title  used  is  not  fully  descrip- 
tive, the  report  should  be  accompanied  by  explanatory  NOTES. 
Accompanying  NOTES  for  each  amount  reported  after  P  28 
should  give  the  name  of  the  city  department  having  general 
supervision  of  the  ofl3ce  there  reported,  as  well  as  the  appro- 
priation from  which  the  payments  are  made. 

III.  Conservation  of  Health. 

The  inquiries  of  Division  III  are  arranged  for  securing  con- 
densed statements  of  the  receipts  and  payments  of  cities  that 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


83 


f 


> 


are  incidental  to  those  municipal  activities  which  seek  pri- 
marily and  directly  to  conserve  or  promote  the  public  health 
by  curing  and  preventing  communicable  diseases,  lessening 
child  mortality,  promoting  the  efficiency  of  school  children, 
guaranteeing  the  purity  and  healthfulness  of  the  food,  drink, 
and  medicines  of  the  public,  and  performing  similar  services. 
The  activities  referred  to  are  those  whose  results  are  reflected 
and  in  a  large  degree  measured  by  the  statistics  of  mortality 
and  of  the  progress  of  school  children  through  the  grades.  The 
activities  for  which  receipts  and  payments  are  reported  under 
Division  III  are  not  to  be  confounded  with  those  maintained 
by  the  city  (1)  for  sanitation  or  promoting  public  and  private 
cleanliness;  (2)  for  providing  facilities  for  outdoor  and  other 
athletics,  baths,  sports,  and  recreation;  (3)  for  protecting  per- 
sons from  the  physical  and  moral  dangers  that  result  from  im- 
properly constructed  and  regulated  buildings,  unscientific  and 
careless  plumbing,  improperly  guarded  machinery,  dust,  and 
disease  producing  occupations;  and  (4)  for  providing  the  poor 
with  free  medical  service  in  noncommunicable  diseases.  The 
expenses  mentioned  in  (1)  are  to  be  reported  after  P  3G  to  41; 
those  mentioned  in  (2),  after  P  69  to  72;  those  referred  to  in 
(3),  after  P  27  and  28;  and  those  stated  in  (4),  after  P  55,  56, 
59,  and  60.     (See  instructions  for  inquiries  mentioned.) 

Inquiry  30. 

Health  department  administration. — After  P  30  report  all  pay- 
ments for  salaries  and  other  expenses  and  outlays  arising  from 
the  general  administration  of  the  health  department,  and  all 
other  expenditures  for  the  conservation  of  health  and  preven- 
tion of  diseases  that  should  not  by  these  instructions  be  re- 
ported after  other  inquiries.  Among  the  expenses  of  this  na- 
ture are  those  for  salaries  and  other  expenses  of  oflicers  and 
members  of  health  boards,  officers  and  clerks  in  accounting 
offices  and  other  clerks,  printing  annual  reports,  purchase  of 
books,  papers,  and  periodicals,  office  supplies,  postage,  telephone, 
telegraph,  and  other  general  undistributable  expenses.  After 
this  inquiry  are  to  be  reported  in  column  "  outlays "  all  costs 
for  equipment  of  the  health  department  offices  and  laboratories; 
and  in  the  columns  for  expenses,  the  nondistributable  expenses 
for  chemical  and  bacteriological  laboratories. 


84       INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

INQUIBY  31. 

Vital  statistics.— Report  after  P  31  all  payments  for  salaries 
of  those  engaged  in  receiving  and  recording  notifications  and 
certificates  of  births,  deaths,  etc.;  in  issuing  permits  for  burial 
and  disinterment;  in  tabulating,  analyzing,  interpreting,  and 
publishing  vital  statistics;  in  regulating  undertakers,  morgues, 
cemeteries,  etc. ;  and  payments  for  all  other  expenses  incidental 
to  the  work  of  collecting,  compiling,  and  publishing  vital  sta- 
tistics and  for  the  regulation  of  the  public  institutions  men- 
tioned. 

Inquiby  32. 

Receipts  from  vaccine.— Receipts  from  the  sale  of  vaccine 
virus,  antitoxin,  materials  for  antityphoid  inoculation,  and  all 
similar  receipts  are  to  be  reported  in  column  "  fees  and  charges 
for  services,"  after  R  32.  Report  in  the  same  column  all 
amounts  received  from  other  cities  and  towns  and  from  private 
persons  for  the  care  of  persons  suffering  from  communicable 
diseases. 

Tuberculosis  hospitals,  patients,  etc.— Report  after  P  32  a  all 
payments  incidental  to  the  operation  of  (1)  sanatoria  for  in- 
cipient cases  of  tuberculosis;  (2)  hospitals  for  advanced  cases 
of  the  same  disease;  (3)  tuberculosis  clinics  and  dispensaries, 
and  care  and  medical  services  for  tuberculosis  patients  in  pri- 
vate homes;  and  (4)  research  laboratory,  publicity,  and  educa- 
tional work,  and  all  other  expenses  incurred  for  the  treatment 
and  prevention  of  tuberculosis. 

Other  hospitals  for  communicable  diseases.— Report  after  P 
32  6  all  payments  of  expejises  and  outlays  incidental  to  the  op- 
eration and  maintenance  of  isolation  hospitals,  or  for  the  care 
of  patients  in  isolation  wards  of  general  hospitals  other  than 
those  for  the  care  of  tuberculosis  patients.  Among  the  ex- 
penses whose  payments  are  to  be  thus  reported  are  those  for 
physicians,  nurses,  and  other  purposes  incidental  to  the  operation 
and  maintenance  of  hospitals,  with  care  of  patients  in  hospitals 
and  in  their  homes,  including  cost  of  horses,  carriages,  and 
automobiles  incidental  to  and  in  addition  to  the  specified  serv- 
ices of  physicians  and  nurses,  etc. 


1  i 

1  ' 


> 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        85 

Other  treatment  and  prevention  of  communicable  diseases. — 
Report  after  P  32  c  all  payments  for  the  prevention  of  com- 
municable diseases  other  than  those  mentioned  above,  including 
costs  of  (1)  vaccination;  (2)  antitoxin;  (3)  antityphoid  in- 
oculation; (4)  quarantine  at  home,  including  reimbursement 
for  loss  of  wages;  (5)  maritime  quarantine;  (6)  other  costs 
of  prevention  and  cure,  such  as  (7)  distributable  expenses 
for  laboratory  research,  publicity,  and  educational  work;  (8) 
salaries  and  expenses  of  boards  for  licensing  barbers  and  for 
the  inspection  of  barber  shops;  and  (9)  expenses  for  the  sys- 
tematic extermination  of  rats  to  prevent  the  spread  of  Asiatic 
cholera,  of  mosquitoes  for  the  reduction  of  malaria,  and  of 
flies  for  the  prevention  of  typhoid  fever.  ( See  also  instructions 
for  P.  41.)  In  all  cities  visited,  inquire  if  the  city  has  in  the 
year  for  which  the  report  is  prepared  suffered  from  any  epi- 
demic or  other  extensive  visitation  of  any  communicable  dis- 
ease, such  as  typhoid  fever,  scarlet  fever,  diphtheria,  or  small- 
pox; and  if  there  was  such  a  visitation,  state  the  fact  in  NOTES, 
mentioning  the  disease,  and  report  on  the  proper  lines  of  P  .32 
all  expenditures  for  medical,  sanitary,  and  other  work  connected 
with  the  effort  to  stamp  out  the  diseases  and  treat  those  suffer- 
ing therefrom. 

Inquiry  33. 

Medical  work  for  school  children. — Report  after  P  33  o  all 
amounts  expended  by  the  health  department  or  by  the  public 
schools  as  compensation  for  physicians,  dental  inspectors, 
nurses,  and  other  expenses  for  (1)  the  detection  of  communi- 
cable diseases  among  school  children;  (2)  the  detention  and 
cure  of  physical  defects  of  school  children;  and  (3)  for  other 
purposes  aiming  directly  to  improve  the  physical  well-being 
of  the  pupils.  No  amount  should  be  reported  after  P  33  o 
which  represents  the  salaries  or  expenses  of  regular  school 
teachers  given  to  this  work  incidental  to  the  performance  of 
other  school  duties,  or  of  the  salaries  and  expenses  of  school 
instructors  in  physical  training,  or  for  the  purchase  or  care  of 
apparatus  for  use  in  such  training.  If  any  of  the  amounts 
reported  after  P  33  a  are  paid  by  the  school  authorities,  state 
those  amounts  separately  in  NOTES.  Observe,  however,  that 
the  amount  of  expenditures  by  school  authorities  to  be  re- 


\ 


^«i 


86 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


ported  after  P  33  o  are  those  that  are  to  be  reported  on  sched- 
ule G  34  after  inquiry  56,  and  only  those  thus  reported.  The 
instructions  here  given  for  reporting  these  amounts  after  P  S3  a 
should  not  be  understood  as  modifying  the  instructions  given 
in  schedule  G  SJf  for  reporting  on  that  schedule  payments  of 
school  authoriilcs  for  the  promotion  of  school  hygiene  or  other- 
tcise.  In  rei>orting  amounts  after  P  33  a  that  are  paid  by  the 
henlth  department  or  school  authorities,  state  whether  the 
work  for  which  the  payments  are  reported  includes  one  or  all 
of  the  items  mentioned  in  (1),  (2),  and  (3),  above.  Separately, 
give  this  information  with  reference  to  the  payments  by  the 
health  department  and  the  school  authorities. 

Conservation  of  infant  life.— Report  after  P  33  6  all  pay- 
ments for  expenses  incidental  to  the  work  of  preventing  the 
mortality  of  children  under  1  year  of  age  and  conserving  the 
life  of  such  children.  Among  the  expenses,  the  payments  for 
which  are  to  be  thus  reported,  are  the  costs  (1)  of  all  special 
Instructions  to  mothers  and  midwives  with  reference  to  the  care 
of  infants;  (2)  of  maintaining  milk  stations,  including  costs 
of  pasteurization;  (3)  of  clinics  and  dispensaries  for  infants; 
(4)  salaries  of  nurses  looking  after  the  feeding  and  care  of 
young  children  and  their  mothers;  and  (5)  the  costs  of  all 
other  agencies,  including  the  distributable  costs  of  research, 
publicity,  and  educational  work  relating  to  the  hygiene  of  very 
young  children.  Do  not  report  after  P  33  Z;  any  payments  for 
expenses  connected  with  the  care  of  children  of  school  age  to 
be  reported  after  P  33  a  or  the  expenses  to  be  reported  after 
P33  c. 

Other  conservation  of  child  life.— After  P  33  c  report  all  mu- 
nicipal expenses  for  the  regulation  and  supervision  of  the  board- 
ing out  of  children,  regulation  and  supervision  of  day  nnrseries 
and  orphan  asylums,  regulation  of  the  employment  of  children, 
and  all  other  expenses  for  the  conservation  of  child  life  other 
than  those  to  be  reported  in  accordance  with  these  instructions 
after  P  33  a  and  P  33  h,  and  accompanied  with  NOTES  stating 
amounts  expended  for  each  specified  object.  No  amounts 
should,  however,  be  reported  after  P  33  c  for  the  maintenance 
of  the  institutions  mentioned  or  the  care,  support,  or  medical 
attendance  upon  children  in  private  families  or  in  institutions. 
Report  all  payments  for  the  purpose  last  mentioned  after  P  57. 


> 


i 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.       87 

Inquiry  34. 

Milk  and  dairy  control. — After  P  34  o  report  all  payments 
for  the  salaries  and  expenses  of  inspectors  engaged  in  the  work 
of  dairy  control,  including  costs  for  tuberculin  and  other  tests 
for  dairy  herds,  bacteriological  and  other  tests  of  milk,  in- 
spection of  dairy  barns,  milk  stations,  etc.,  and  prosecution  of 
violators  of  law  with  reference  to  the  regulation  of  dairies  and 
the  transportation  and  sale  of  milk. 

Other  food  and  dairy  regulation. — Report  after  P  34  &  all 
payments  for  the  salaries  and  expenses  of  inspectors,  other  than 
those  mentioned  in  the  last  paragraph,  who  are  engaj^ed  in  the 
enforcement  of  laws  for  preventing  the  adulteration  and  mis- 
branding of  foods  and  drugs  and  for  securing  pure  food  and 
drugs. 

Other  conservation  of  heal-h. — If  amounts  have  been  expended 
for  the  general  conservation  of  health  for  objects  and  purposes 
other  than  those  mentioned  after  P  30  to  P  34,  enter  them  on  one 
of  the  lines  of  P  34  c,  d,  or  e  after  some  descriptive  title,  and 
if  more  lines  are  required  use  lines  a  and  b,  if  not  needed  for 
other  items,  using  a  descriptive  title*  which  is  to  be  substituted 
for  the  printed  title  of  the  inquiry  for  which  no  amounts  are  to 
be  reported.  Among  the  items  to  be  thus  reported  are  the  costs 
of  water  analysis  and  supervision  of  the  water  supply  by  the 
health  department. 

Undistributed  expenses. — If  in  a  given  city  the  records  of 
health  expenditures  are  so  kept  that  it  is  possible  to  give  ap- 
proximately correct  reports  for  one  or  more,  but  not  all  lines 
of  P  32,  rei)ort  for  such  lines  the  correct  amounts  in  the  column 
"  for  expenses,"  and  give  the  balance  on  one  of  the  other  lines  after 
the  words  '*  undistributed  expenses  "  have  been  substituted  for 
the  printed  words.  Observe  the  same  rule  in  reporting  expenses 
for  P  33  and  34;  and  in  case  no  segregation  for  expenses  can 
be  made  approximately  correct,  as  called  for  by  the  titles  of 
P  30  to  P  34,  make  report  as  called  for  by  the  foregoing  in- 
structions for  as  many  inquiries  as  possible  and  report  the 
balance  on  one  of  the  lines  after  the  printed  words  have  been 
crossed  out  and  the  words  "  undistributed  expenses  "  have  been 
written  thereon.  In  all  cases  where  amounts  have  been  re- 
ported as  undistributable  expenses,  describe  in  NOTES  the 
objects  of  payment  included  as  "  undistributed." 


88        INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 
IV.  Sanitation  ob  Promotion  of  Cleanliness. 

The  six  principal  inquiries,  numbered  36  to  41,  are  provided 
for  reporting  the  receipts  for  and  payments  incidental  to  the 
expenditures  of  the  city  for  sanitation  or  the  promotion  of 
public  and  private  cleanliness.  Most  of  the  expenditures  to  be 
reported  after  these  inquiries  promote  health  as  well  as  cleanli- 
ness. The  expenditures  to  be  reported  on  the  lines  of  the  given 
Inquiries  are,  however,  to  be  carefully  distinguished  from  those 
to  be  reported  after  P  27,  28,  and  34,  for  which  see  special 
instructions. 

Inquiry  36. 

Keceipts  from  sewers  and  sewage  disposal.— In  the  several 
columns  of  R  36  report  all  receipts  such  as  charges  to  other 
civil  divisions  for  use  of  sewers,  and  those  from  rent  of  land 
on  sewage  farms,  and  other  receipts  that  are  obtained  incidental 
to  the  operation  of  a  sewage  purification  or  other  sewage  dis- 
posal plant. 

Sewers  and  sewage.— Report  after  P  36  a  the  payments  inci- 
dental to  the  repair  and  maintenance  of  old  sewers  and  drains 
and  the  construction  of  new  ones.  On  the  same  line  report 
under  "  expenses  "  the  salary  and  other  expenses  of  any  general 
oflSce  or  board  having  supervision  of  the  sewers  and  sewage 
disposal  of  the  city.  If  the  office  or  board  having  this  super- 
vision has  similar  duties  in  connection  with  the  activities  whose 
expenses  are  reported  after  P  37  to  41,  state  that  fact  in  NOTES 
explaining  the  duties  of  such  officer  or  board  in  detail,  if  the 
office  or  board  here  mentioned  also  has  supervision  over  any 
portion  of  the  highway  service  or  that  of  parks,  water  supply 
system,  or  other  municipal  enterprise,  report  all  payments  for 
the  salaries  and  other  expenses  of  such  board  or  office  not 
chargeable  to  outlay  on  one  of  the  lines  of  P  17  unless  such 
expenses  have  been  distributed  as  directed  by  the  Instructions 
for  that  inquiry  on  page  70. 

Report  on  line  P  36  &  all  payments  for  flushing  and  cleaning 
sewers  and  catch  basins,  and  on  line  P  36  c  all  that  are  inci- 
dental to  the  operation  of  a  system  of  sewage  purification  or 
other  disposal,  including  all  expenses  for  the  pumping  of 
sewage,  removal  and  disposal  of  night  soil,  and  for  the  super- 
vision of  the  work  last  mentioned. 


/ 


I 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        89 

Inquiry  37. 

Refuse  collection. — On  the  several  lines  of  P  37  report  all 
payments  for  the  collection  of  street  refuse  other  than  that  of 
snow  and  ice,  and  all  household  and  trade  refuse  and  dead 
animals,  segregating  the  payments  subject  to  the  instructions 
which  follow,  whenever  the  same  is  practicable,  as  called  for  by 
the  titles  to  the  several  lines. 

In  distinguishing  between  costs  of  collection  to  be  reported 
after  P  37  and  those  for  the  disposal  of  refuse  to  be  reported 
after  P  38,  observe  that  the  cost  of  collection  includes  the  cost 
of  transportation  by  the  teams  or  vehicles  making  collections. 
The  costs  of  transportation  other  than  by  the  teams  making 
collection  are  to  be  considered  as  costs  of  disposal  and  reported 
after  P  38. 

Observe  that  if  street  cleaning  and  the  collection  and  disposal 
of  household  and  trade  refuse  is  wholly  or  in  part  performed  by 
the  highway  department,  or  any  branch  of  the  service  other 
than  the  health  department,  and  the  health  department  exer- 
cises supervision  of  the  work  thus  performed,  the  health 
department  cost  of  supervision  should  be  included  on  the  lines 
of  P  37,  as  well  as  the  expenditures  of  the  department  perform- 
ing the  work  or  the  service  rendered. 

Street  cleaning. — Before  making  any  report  on  line  P  37  a 
make  careful  inquiry  concerning  items  included  in  city  books 
under  this  title,  and  also  under  titles  that  may  be  confounded 
therewith;  as  those  of  expenses  that  should  be  reported  after 
P  37  b.  The  only  expenses  that  are  to  be  reported  after  P  37  a 
are  those  for  sweeping,  scraping,  flushing,  and  washing  streets 
and  alleys.  In  this  connection  observe  that  the  cost  of  collecting 
from  the  streets  and  alleys  any  refuse  left  there  by  the  house- 
holders to  be  removed  by  the  city  is  to  be  reported  after  P  37  & 
and  not  P  37  a;  also  observe  that  the  costs  of  sprinkling  streets 
with  water  antecedent  to  sweeping  or  cleaning  with  "squeegees " 
or  other  machines  is  to  be  included  as  part  of  the  cost  of  such 
cleaning;  but  all  costs  of  other  street  sprinkling  with  water  are 
to  be  reported  after  P  46  a.  The  costs  of  new  machines  for 
sweeping,  flushing,  and  washing  streets  are  to  be  reported  In 
the  column  "for  outlays,"  subject  to  the  general  rules  for 
reporting  outlays.     Accompany  all  reports  after  P  37  a  with 


II 


90        INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

NOTES  stating  the  name  of  the  department,  board,  or  office 
having  charge  of  street  cleaning  and  the  one  from  whose 
appropriations  the  cost  is  met. 

Call  the  attention  of  city  officials  to  the  desirability  of  re- 
cording and  reporting  separately  the  costs  of  cleaning  streets 
under  each  of  the  heads:  (1)  Hand  cleaning,  (2)  machine  clean- 
ing, and  (3)  flushing,  and  of  recording  and  reporting  separately 
the  costs  of  cleaning  streets  by  each  of  these  three  processes 
for  important  kinds  of  streets,  classified  by  the  character  of 
their  surface;  as  for  those  covered  with  (a)  Belgian  blocks, 
(&)  brick,  (c)  sheet  asphalt,  (d)  wood  blocks,  (e)  bitulithic 
pavement,  (/)  tar  bound  macadam,  (g)  water  bound  macadam, 
etc.  Further,  call  their  attention  to  the  desirability  of  main- 
taining records  showing  for  each  subdivision  of  cleaning,  the 
area  of  street  surface  occasionally  cleaned,  and  the  area  sub- 
ject to  regular  cleaning  one,  two,  three,  four,  five,  six,  or 
seven  days  each  week,  and  the  total  area  of  street  cleaning 
done  or  the  sum  of  the  area  cleaned  during  the  365  days  of  the 
year  under  each  system  of  cleaning  and  upon  each  class  of 
pavement  cleaned.  Observe  that  the  plans  for  recording  and 
reporting  here  outlined  involve  the  inclusion  of  the  costs  of 
gathering  up  in  wagons  the  dust  left  in  the  gutters  by  the  clean- 
ing processes  as  parts  of  the  expenses  of  cleaning. 

Household  and  trade  refuse  collection. — Inquiry  P  37  6  is  ar- 
ranged for  reporting  the  payments  of  cities  for  collecting  gar- 
bage, ashes,  and  all  other  household  and  trade  wastes,  includ- 
ing the  cost  of  removing  dead  animals  and  the  refuse  from 
barns,  whether  such  refuse  and  other  waste  is  taken  from  re- 
ceptacles provided  for  the  purpose  or  from  the  streets  and  alleys 
where  it  has  been  left  by  the  householders. 

Call  the  attention  of  the  city  officials  to  the  desirability  of 
recording  and  reporting  the  cost  of  collecting  each  class  of 
refuse,  as  for  garbage,  ashes,  rubbish,  and  dead  animals,  where 
such  collection  is  made  in  separate  receptacles  or  wagons;  and 
of  showing  the  combined  costs  only  when  the  collection  is  made 
by  what  is  known  as  the  combined  system.  Further,  call  their 
attention  to  the  desirability  of  recording  and  reporting  in  cubic 
yards  and  tons  the  quantity  of  each  class  of  refuse  collected, 
including  the  quantity  of  street  cleanings  collected  and  the 
average  distance  that  the  collecting  teams  have  to  haul  their 
collections  before  they  are  disposed  of  by  them. 


/ 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.        91 

Inquiry  38. 

Receipts  from  refuse  disposal.— Report  in  the  appropriate 
column  of  R  38  all  receipts  from  the  disposal  of  refuse.  To  be 
included  among  such  receipts  are  those  obtained  from  the 
sale  by  remunerative  contract  of  the  exclusive  right,  or  "  privi- 
lege," so  called,  of  collecting  garbage  and  other  household  and 
trade  waste  in  the  city  and  the  removal  of  dead  animals;  the 
amount  last  mentioned  should  be  reported  in  column  "other 
receipts."     (See,  also,  instructions,  page  33.) 

Refuse  disposal.— Report  after  P  38  all  payments  for  disposal 
of  refuse  and  waste,  including  costs  of  transportation  other 
than  those  of  collection  as  above  described.  This  will  include 
payments  for  the  disposition  of  the  waste  in  reduction  or 
incineration  plants,  or  otherwise,  including  payment  of  laborers 
engaged  at  dumps  or  upon  dumping  grounds.  The  rejwrt  of 
payments  should  be  accompanied  with  a  statement  in  NOTES  de- 
scriptive of  the  system  of  disposal  for  each  class  of  refuse,  and 
the  NOTES  should  set  forth  the  name  of  the  department  or 
office  having  charge  of  the  refuse  disposal. 

Undistributed  costs.— Some  cities  may  be  found  in  which  it 
nill  be  impossible  to  segregate  the  costs  of  refuse  collection  and 
disposal  as  called  for  by  the  inquiries  P  37  and  P  38.  Segregate 
them  as  far  as  practicable  without  undue  expenditure  of  time. 
Tf  the  costs  of  street  cleaning  can  not  be  separated  without 
undue  expenditure  of  time  from  those  of  house  and  trade 
refuse  disposal,  as  called  for  by  these  instructions,  report  the 
aggregate  after  one  common  or  descriptive  title,  calling  attention 
in  NOTES  to  the  impracticability  of  a  separation  as  called  for  by 
the  instructions.  In  all  cases  where  such  imperfect  reports  are 
returnee!,  call  the  attention  of  the  local  authorities  to  the  fact, 
and  if  possible  impress  upon  them  the  advisability  of  more  per- 
fect records  that  will  enable  the  computation  of  the  unit  cost  of 
collecting  a  ton  and  cubic  yard  of  each  class  of  refuse,  and  the 
corresponding  cost  of  its  reduction  or  other  disposal. 

Inquiry  39. 

Public  laundries,  washhouses,  and  baths. — If  the  city  main- 
tains a  public  laundry  or  washhouse,  or  rooms  where  the  citi- 
zens can  take  their  clothes  and  wash  them,  or  indoor  baths  not 


ri 


92        INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

connected  with  parks  and  plaj-grounds,  report  the  cost  of  con- 
structing and  equipping  such  establishments  after  P  39  in  the 
column  "  for  outlays,"  and  the  cost  for  operating  in  the  column 
"for  expenses."  Any  incidental  receipts  from  the  operation  of 
such  establishments  should  be  reported  in  the  column  **  fees 
and  charges  for  services,"  after  R  39.  Accompany  all  reports 
after  R  or  P  39  with  the  name  of  the  department  or  office  in 
charge  of  the  laundries,  washhouses,  and  baths.  (See,  also,  in- 
structions for  P  70  c  page  114.) 

Inquiry  40. 

Public  convenience  stations. — Report  after  P  40  all  payments 
for  expenses  and  outlays  incidental  to  the  construction  and  op- 
eration of  public  convenience  or  public  comfort  stations,  other 
than  those  in  parks,  including  salaries  of  attendants.  All  re- 
ceipts incidental  to  the  operation  of  such  a  station  are  to  be 
reported  after  R  40,  in  column  " fees  and  charges  for  services.' 

Inquiry  41. 

Other  sanitation. — On  the  various  lines  of  P  41  report  all  pay- 
ments for  Siilaries  of  inspectors  and  for  other  expenses  for  pur- 
poses usually  classed  as  sanitary,  including  those  for  the  aboli- 
tion of  nuisances,  such  as  those  for  preventing  smoke  by  heating 
plants,  factories,  and  automobiles;  for  preventing  noisome 
smells,  disagreeable  sounds,  and  unsightly  places,  and  for  put- 
ting an  end  to  conditions  that  in  common  law  are  called  nui- 
sances, and  which  disturb  the  finer  sensibilities  and  may  affect 
the  health  of  the  community.  Segregate  these  payments  and 
state  the  amount  for  each  purpose,  which  is  to  be  written  on  the 
blank  lines  of  this  inquiry.  Among  the  payments  to  be  here 
reported  are  those  for  cutting,  or  enforcing  the  cutting,  of  weeds 
along  the  streets  and  in  vacant  lots,  and  of  freeing  such  lots 
from  standing  water  and  refuse  of  all  kinds.  Accompany  re- 
ports after  P  41  with  the  name  of  the  department  or  ofl3ce  hav- 
ing supervision  of  the  work,  and  as  far  as  possible  report  them 
after  descriptive  titles.  (See,  also,  instructions  for  P  27,  28.  32, 
33,  34,  and  37.) 

Agents  should  observe  one  exception  to  the  foregoing  general 
Instructions  for  reporting  after  P  41  all  costs  for  the  service  of 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


93 


/ 


A 


sanitary  inspectors  and  all  other  expenses  such  as  those  de- 
scribed in  the  preceding  paragraph  for  the  abolition  of  nuisances 
and  the  improvement  of  the  sanitary  condition  of  cities.  That 
exception  is  the  systematic  employment  of  inspectors  and  the 
performance  of  work  by  or  under  the  supervision  of  health 
departments  for  the  extermination  of  mosquitoes,  flies,  and  rats. 
All  costs  for  such  systematic  sanitary  campaigns  are  to  be  re- 
ported after  P  32  c,  as  directed  in  the  instructions  for  that 
inquiry,  while  the  cost  of  similar  inspections  and  other  expenses 
of  the  same  character  are  to  be  reported  after  P  41. 

V.  Highways. 

In  reporting  expenses  and  outlays  after  P  43  to  52,  observe 
that  it  is  the  purpose  of  the  Census  Oflice  to  secure,  if  practi- 
cable, comparable  statistics  that  may  be  made  tMe  basis  of  com- 
puting unit  costs  of  the  principal  highway  services  and  replace- 
ments and  new  constructions  on  the  highways,  as  well  as  to 
encourage  the  classification  of  highway  expenses  and  outlays 
by  cities  by  such  methods  as  will  provide  them  with  the  means 
of  such  computations.  To  this  end  the  schedule  calls  for  the 
separation  of  the  cost  of  land  for  new  highways  and  the  cost 
of  grading  from  the  costs  of  maintaining  the  several  classes  of 
paved,  improved,  and  unimproved  streets,  as  is  set  forth  in  de- 
tail in  the  instructions  for  the  several  inquiries.  If  that  sepa- 
ration can  be  made  as  directed,  the  information  called  for  by 
the  schedule  should  be  reported  in  detail  after  inquiries  43  to 
,52.  If  the  needed  information  can  be  secured  without  difficulty 
for  the  outlays  but  not  for  the  expenses,  or  for  one  or  more 
but  not  for  all  the  given  expenses,  report  the  data  for  the 
outlays  or  for  one  or  more  of  the  expanses  as  called  for  by  the 
instructions  for  the  inquiries,  and  include  all  other  highway 
payments  after  P  48,  explaining  to  tlie  city  officials  that  the 
Census  lUireau  can  not  reclassify  municipal  payments  from  the 
original  vouchers,  and  that  it  can  give  classified  cost  data  for 
only  those  cities  which  have  the  same  recorded  in  their  accounts. 

The  organization  of  the  departments  and  offices  having  super- 
vision of  highways  varies  so  widely  in  different  cities  that 
great  care  must  be  exercised  in  reporting  the  payments  for 
expenses  and  outlays  therefor.    The  accounts  of  cities  in  which 


I 


94        INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

the  administration  of  highways  and  for  the  promotion  of 
cleanliness  is  conducted  along  lines  other  than  those  indicated 
by  the  census  schedule  should  be  rearranged  to  conform  as 
nearly  as  possible  to  the  census  classification.  This  reclassi- 
fication which  in  many  cases  will  affect  accounts  in  Divisions 
IV  and  V,  and  sometimes  tliose  of  Divisions  VIII  and  X,'«hould 
be  undertaken  only  after  consultation  with  local  officials,  and 
in  all  cases  should  be  made  with  the  greatest  care  and  with 
full  consideration  of  the  principles  involved.  All  such  reclassi- 
fications of  accounts  should  be  accompanied  by  NOTES  ex- 
plaining in  detail  the  changes  made,  and  every  NOTE  should  be 
stated  in  a  form  which  will  permit  a  clerk  in  the  office  at 
Washington  to  check  the  schedules  with  the  printed  report  of 
the  city,  and  also  enable  a  clerk  in  the  succeeding  year  to  com- 
pile from  the  city's  records  a  schedule  fully  comparable  with 
the  one  arranged  under  these  instructions.  In  all  cases  in- 
volving these  changes,  accompany  reports  with  a  NOTE  of  the 
amounts  included  in  the  answers  to  the  various  inquiries  of 
Division  V,  and  the  general  organization  of  the  offices  having 
supervision  of  the  same. 

In  reporting  payments  after  P  43  to  P  52,  be  careful  to  observe 
the  instructions  heretofore  given  concerning  "  outlays,"  and 
bear  in  mind  the  distinctions  between  "  repairs,"  "  replace- 
ments," and  "  betterments,"  given  on  page  37.  Keep  in  mind, 
also,  the  instructions  given  in  connection  with  inquiry  P  17, 
concerning  the  proper  method  of  reporting  the  cost  of  the 
services  of  engineers.  If  the  principles  of  good  accounting 
require  this  cost  to  be  charged  to  the  account  of  outlay,  as  for 
street  curbing,  street  paving,  sidewalks,  etc.,  it  should  be  so 
included  in  column  "for  outlays;  "  and  if  this  cost  is  made  up 
wholly  or  in  part  of  payments  for  salaries  and  wages  of  the 
engineer  and  his  assistants,  such  salaries  and  wages  should  be 
shown  in  the  column  "  salaries  and  wages "  of  Exhibit  A  of 
the  appropriate  account,  subject  to  the  general  instructions  for 
salaries  and  wages.  Accompany  all  reports  after  inquiries 
JjS  to  52  tcith  NOTES  stating  upon  what  lines  you  have  reported 
the  payments  for  services  of  engineers,  and  tchether  the  distri- 
bution of  such  payments  used  is  one  made  hy  the  city,  or  only 
hy  yourself. 


i< 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


95 


If  public  improvements  or  street  repairs  are  made,  or  other 
street  work  is  done  by  the  labor  of  the  inmates  of  charitable 
or  penal  institutious,  the  value  of  such  labor  should  be  entered 
on  the  lines  of  P  43  to  52  in  the  column  "  service  transfers,"  in 
the  case  of  expenses;  and  in  the  case  of  outlays,  in  the  column 
"for  outlays,"  and  also  in  the  column  "service  transfers"  of 
Exhibit  A.  (See,  also,  instructions  for  institutional  service 
schedules,  page  24,  and  under  "  charities  and  co/rectious,"  page 
lOG.)  In  like  manner,  if  these  institutions  or  thi  parks  provide 
the  highway  or  other  department  with  hay  or  other  produce 
grown  by  them,  the  value  of  such  hay  or  produce  should  be 
reported  among  expenses  as  above  directed. 

Inquiry  43. 

General  administration  of  highways.— After  P  43,  in  the  col- 
ume  "for  expenses,"  report  all  payments  for  administration, 
engineering,  and  inspection,  and  all  payments  for  legal  and 
medical  services  on  account  of  highways,  that  are  not  properly 
chargeable  to  "outlays,"  or  that  can  not  be  assigned  by  the 
instructions  as  "expenses"  or  "outlays"  to  inquiry  44,  45, 
or  46.  The  intent  of  these  instructions  is  to  assign  as  expenses 
to  P  43  all  payments  for  expenses  of  supervision  of  highways 
and  all  overhead  charges,  including  those  for  legal  services, 
medical  services,  insurance,  general  office  supplies,  telephones, 
and  kindred  expenses  on  account  of  highways.  (See  instruc- 
tions concerning  service  of  engineers,  page  70.) 

Inquiry  44. 

Roadways  of  streets,  roads,  and  alleys.— Report  on  the  lines 
of  P  44  all  payments,  with  exceptions  noted  for  P  52,  for  ex- 
penses and  outlays  incurred  for  the  repair  and  construction  of 
roadways  or  drives,  including  those  called  boulevards,  but 
exclusive  of  the  roadways  and  drives  in  parks,  for  the  use  of 
horse  or  power-driven  vehicles  and  foot  passengers,  whether 
such  roadways  are  called  streets,  boulevards,  roads,  or  alleys- 
Similar  expenses  for  passageways  called  alleys,  which  are  de- 
signed for  the  exclusive  use  of  foot  passengers,  are  to  be  re- 
ported after  P  45  &.  Observe,  however,  that  certain  payments 
for  the  care  of  streets  are  to  be  reported  after  P  37  o  and  P  46. 


K'l 


96 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


97 


■ 


Bight  of  way,  opening:,  widening,  and  grading  streets. — Re- 
port on  line  P  44  a  in  the  column  "  for  outlays  "  all  costs  for 
right  of  way  of  new  streets  and  all  costs  of  opening  them,  as 
well  as  all  costs  for  widening  and  grading  streets.  Include 
with  the  costs  of  right  of  way  all  legal  expenses  for  securing 
that  right,  such  as  those  for  condemnation  proceedings,  etc. 

Maintenance  of  streets  without  paved  or  other  hard  surface. — 
On  line  P  44  &  report  all  payments  for  the  repair  or  mainte- 
nance of  streets,  roads,  and  alleys  that  are  without  paved  or 
other  hard  artificial  surface. 

Repairing  macadam  and  gravel  pavements. — On  line  P  44  c 
report  the  costs  of  repairing  and  maintaining  streets,  roads, 
and  alleys  with  an  artificial  surface  of  macadam,  gravel,  shell, 
or  kindred  hard  materials,  which  surface  is  generally  main- 
tained by  a  top  dressing  of  the  materials  of  which  constructed, 
without  a  reconstruction  of  the  whole  or  any  great  portion  of 
the  pavement  itself.  All  such  costs  should  be  entered  in  column 
"  for  expenses,"  while  payments  for  original  construction  of  the 
same  class  of  pavements  should  be  reported  in  coiumn  "  for  out- 
lays."    (See  instructions  for  P  46.) 

Repairing  pavements. — On  line  P  44  d,  in  the  columns  for 
expenses,  report  all  payments  other  than  tliose  called  for  by  the 
instructions  for  P  52,  P  44  c,  and  P  44  /  for  repairing  the  sur- 
face of  durably  paved  streets,  including  those  covered  with 
bitumen  bound  macadam,  sheet  asphalt,  asphalt  blocks,  or  blocks 
of  stone  or  wood,  brick,  or  kindred  material.  All  changes  in 
the  surface  of  pavements  that  do  not  involve  the  resurfacing 
of  a  street,  road,  or  alley  for  at  least  one  block  are  to  be 
considered  as  repairs. 

Resurfacing  pavements. — Report  on  line  P  44  e  the  cost  of 
resurfacing  the  pavements,  the  costs  of  repairing  which  are  to 
be  reported  after  P  44  d.  By  resurfacing  these  pavements  is 
meant  the  work  of  changing  the  surface  portion  of  the  pave- 
ment above  the  concrete  foundation.  These  payments  should 
be  distributed  between  the  columns  "  for  outlays "  and  "  for 
expenses,"  substantially  as  directed  for  replaced  pavements  in 
the  paragraph  which  follows. 

Replacing  and  constructing  pavements. — Report  on  line  P  44  / 
nil  payments  for  new  and  replaced  pavements.  By  new  pave- 
ments are  meant  those  which  are  constructed  in  streets  that 


have  never  been  provided  with  paved  or  other  hard  artificial 
surface,  and  by  replaced  pavements  are  meant  those  which 
take  the  place  of  other  pavements  that  have  been  previously 
laid,  including  reconstructions  of  concrete  or  otlier  bases. 
Observe  that  no  reports  are  to  be  made  on  this  line  of  work, 
either  new  or  otherwise,  on  macadam,  gravel,  or  kindred  oil 
or  water-bound  streets.  The  replacements  of  which  mention 
is  made  in  these  instructions  are  to  be  carefully  distinguished 
from  resurfaced  streets  whose  costs  are  to  be  reported  after 
P  44  e.  Report  the  payments  for  new  pavements  in  the  column 
"for  outlays"  and  those  for  replacements  in  the  column  "for 
expenses,"  subject  to  the  following  conditions: 

If  a  replaced  or  resurfaced  pavement  is  of  a  higher  grade 
and  greater  cost  than  the  pavement  which  it  succeeds  or  dis- 
places, report  as  "outlay"  the  portion  of  the  payment  that 
is  properly  a  "betterment"  or  that  which  is  in  excess  of  the 
cost  of  that  displaced  and  report  the  balance  in  column  "for 

expenses." 

In  reporting  the  costs  of  new,  resurfaced,  or  replaced  paving 
as  described  above  for  P  44  e  and  /,  you  will  observe  that  the 
classification  of  payments  as  expenses  or  outlays  does  not  de- 
pend upon  the  method  of  financing  the  costs,  whether  by  special 
assessment,  bond  issue,  deposit,  revenue  loan,  general  taxation, 
or  otherwise.  The  method  of  financing  resurfacing  and  replace- 
ments classed  as  "expenses"  should,  however,  be  shown  in 
Exhibit  B  the  same  as  is  done  for  "outlays,"  separate  lines 
being  used  for  the  amounts  reported  on  lines  P  44  e  and  /,  and 
for  those  reported  on  the  same  line  as  "outlays."  (See  fur- 
ther instructions  with  reference  to  the  proper  method  of  report- 
ing these  payments  in  Exhibit  B,  on  page  130.)  Do  not  confound 
any  of  the  amounts  to  be  reported  on  lino  P  44  c  to  /  with  those 
to  be  reported  after  P  52,  as  per  instructions  for  that  inquiry. 

When  cities  include  the  costs  of  curbing  with  pavements  or 
with  sidewalks,  make  no  effort  to  segregate  expenses  or  outlays 
for  curbing,  and  report  answer  to  inquiries  44  a  to  c  and  45  a, 
providing  such  answers  can  be  accurately  secured  except  for  this 
conclusion  of  the  expenses  and  outlays  incidental  to  the  care, 
repair,  and  construction  of  the  curb.  In  all  cases  such  as  are 
here  indicated,  state  in  NOTES  where  the  costs  of  curbing  are 
reported  on  the  schedule  whether  curbing  includes  gutters. 

42099°— 18 1 


1 

i 


98        INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENM. 

Call  the  attention  of  city  authorities  to  the  desirability  of 
recording  and  reporting  separately  the  cost  of  repairing  resur- 
facing, replacing,  or  con.trncting  each  and  every  kind  of  pavl 

of  pavements  similarly  classified,  can  the  data  be  provided  that 
structing  or  caring  for  and  maintaining  streets. 

Inqvibt  45. 

of  p"!.*.'  Z'"'  """;  ""/  """'^  »*"«'t"'«-Eeport  on  the  lines 
of  P  45  the  payments  of  cities  for  the  construction  and  mainte- 
nance of  all  street,  road,  and  alley  structures  other  than  thost 

tltlpTi'T"'  ^T"""S  ^"'^'^  P^y-ents  as  called  for  by  the 
tit^s  to  the  various  lines.  (See,  also,  instructions  with  refer 
ence  to  levees,  retaining  walls,  etc.,  under  Inquirv  28,  page  8"  ) 
Curbs  and  gutters.-Observe  the  general  inst;ucti;ns  at  the 
beginning  of  Division  V  and  those  for  inquiry  44  If  costs  of 
curbs  are  by  any  city  Included  with  those  for  sidewair  c.ll 
attent«>n  to  that  fact  In  NOTES,  but  that  fact  Is  not  to  be  con 
sidered  a  factor  of  sufficient  importance  to  consolidate  str^t 
expenditures  after  P  48. 

Sidewalks  and  crosswaIks.-Report  after  P  45  6  all  payments 
for  the  construction  and  maintenance  of  sidewalks  In  all  streets 
surt-ice*  "°««^^»'>^«  1°  streets  without  any  hard  or  artlflcl„; 

Bridges  other  than  toll-Report  after  P  45  c  all  costs  of  con- 
structing and  maintaining  the  larger  bridges,  other  than  toll 
withm  the  municipality  or  upon  its  boundaries.    Corresponding 
payments  for  culverts  and  for  minor  bridges,  the  cost  of  con 
structing  Which  was  less  than  $250,  are  to  be  reported  after" 
"  44  a. 

It  a  bridge  is  constructed  and  maintained  jointly  by  the  citv 
and  a  second  municipality,  or  jointly  by  the  city  and  one  or 
more  other  civil  divisions,  report  the  payments  for  the  city's 
portion  in  the  columns  "  for  expenses  "  and  "  for  outlays  -  after 
P  45  c,  and  payments  for  the  portion  of  the  second  municipality 
or  civil  divisions  after  P  52  &,  with  fully  descriptive  NOTES 
(See,  also,  instructions  for  the  inquiry  last  mentioned  )  All  re^ 
ceipts  for  meeting  the  share  of  other  civil  divisions  in  the  con 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.       99 

fitruction  and  maintenance  of  the  bridges  such  as  are  here 
mentioned  should  be  reported  after  P  52. 

If  the  city  receives  money  from  a  street  railroad  company  to 
assist  in  constructing  or  strengthening  a  bridge  to  be  crossed 
by  the  cars  of  such  company,  and  if  the  city  further  receives 
money  from  the  railroad  company  for  repairing  and  maintain- 
ing such  bridge,  report  all  payments  for  expenses  and  outlays 
after  P  45  c  and  all  receipts  from  the  street  railway  after  R  7  a^ 
with  descriptive  NOTES. 

Abolition  of  grade  crossings. — Line  45  d  is  arranged  for  re- 
porting those  payments  made  by  cities  for  meeting  their  share 
of  the  costs  of  street  and  railroad  track  changes  which  result 
in  doing  away  with  grade  crossings.  The  payments  to  be  thus 
reported  are  those  which  are  borne  by  the  taxpayers.  Other 
payments  for  the  same  purpose  which  are  either  immediately 
thereafter  or  at  a  later  time  met  by  other  civil  divisions  or  by 
the  railroad  corporation  are  to  be  reported  after  P  52  6,  and 
the  receipts  for  meeting  these  payments  are  to  be  reported  after 
R  52.  (See  instructions  for  that  inquiry.)  Report  the  city's 
expenditures  for  the  abolition  of  grade  crossings  after  P  45  d, 
according  to  the  following  specified  instructions : 

(a)  When  the  abolition  of  grade  crossings  has  been  secured 
by  the  elevation  of  the  railroad  track  and  the  passageways  for 
street  traffic  are  uniformly  under  the  railroad  track,  and  the 
railroad  has  the  control  over  the  work  of  repairing  and  replac- 
ing the  bridges  that  cross  the  city  streets,  report  the  city's  pay- 
ments for  the  original  structures  for  the  abolition  of  grade 
crossings  in  the  appropriate  columns  "for  expenses"  on  line 
45  d.  Observe,  however,  in  this  connection,  that  all  expendi- 
tures of  the  city  under  the  foregoing  conditions  for  new  curh- 
ing,  guttering,  sidewalks  and  pavements,  as  well  as  street 
grades,  are  to  he  reported  as  above  set  forth  under  "  expenses,'* 
and  not  in  column  "  for  outlays.** 

If  the  city  in  subsequent  years  has  under  the  operation  i/f  law 
or  by  the  terms  of  contract  with  the  railroad  to  bear  any  por- 
tion of  the  cost  of  maintaining,  repairing,  or  replacing  the 
structures  here  referred  to,  other  than  pavements,  sidewalks, 
curbs,  and  gutters,  report  the  payments  of  the  city  for  such 
maintenance  in  the  same  manner  as  for  the  original  construc- 
tion.   The  payments  for  the  repair  or  replacement  of  the  pave- 


'j>i 


100     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      101 


m 


inents,  sidewalks,  curbs,  and  gutters  are  to  be  reported  as  the 
pavements,  etc.,  of  the  ordinary  streets.  No  statement  of  the 
municipal  contribution  to  the  expense  of  abolishing  the  grade 
crossings  under  the  conditions  here  set  forth  should  appear 
in  a  municipal  exhibit  of  the  value  of  street  and  other  public 
improvements. 

(6)  When  the  abolition  of  grade  crossings  has  been  secured 
by  the  depression  of  the  railroad  tracks  and  the  construction 
of  bridges  over  the  tracks,  and  the  city  assumes  control  over 
the  street  bridges  and  the  work  of  repairing  and  replacing  them, 
report  the  city's  portion  of  the  original  construction  in  the 
column  "for  outlays"  on  line  45  d.  The  payments  by  the  city 
In  subsequent  years  for  repairing  or  replacing  these  bridges, 
or  their  approaches,  should  be  reported  in  the  appropriate 
columns  of  P  45  c,  subject  to  the  general  rules  for  repairs  and 
replacements  given  on  page  37;  and  the  cost  of  repaving  or 
replacing  pavements,  etc.,  should  be  reported  as  stited  above 
under  a. 

In  case  the  railroad  reimburses  the  city  in  part  for  its  ex- 
penditures for  the  repair  and  i;eplacement  of  these  street 
bridges,  pavements,  etc.,  report  the  receipt  therefrom  after  R  45 
in  column  "fees  and  charges  for  services."  The  value  of 
bridges  above  mentioned  should  appear  in  the  municipal  exhibit 
of  the  value  of  bridges  and  other  street  improvements. 

(c)  When  the  abolition  of  grade  crossings  has  been  secured 
in  part  by  depression  of  the  railroad  track  and  in  part  by  its 
elevation,  and  the  reverse  changes  in  the  grades  of  city  streets, 
and  the  city  assumes  control  of  the  street  bridges  and  the  work 
of  repairing  and  replacing  them,  and  the  railroad  has  lilvo  con- 
trol over  other  structures  called  into  existence  by  the  changes 
involved,  report  the  city's  portion  of  the  cost  of  the  structures 
on  line  P  45  d,  in  column  "  for  outlays,"  providing  such  portion 
is  not  in  excess  of  the  cost  of  the  street  bridges;  if  in  excess, 
report  the  excess  in  the  columns  "for  expenses."  Subsequent 
payments  for  the  repairs  and  replacement  of  these  bridges,  and 
payments  incidental  to  the  maintenance  of  the  railroad  and 
street  structures  made  necessary  by  the  change  of  grade  cross- 
ing are  to  be  reported  as  directed  in  (6)  above;  and  all  changes 
In  pavements,  sidewalks,  etc.,  as  directed  in  (a)  above. 


New  crossing  of  railroad  tracks. — The  cost  of  new  structures, 
either  above  or  below  the  railroad  track,  for  street  traffic  across 
such  track  where  it  did  not  previously  exist,  should  not  be  con- 
founded with  the  costs  for  the  abolition  of  grade  crossings.  All 
costs  for  right  of  way  and  changing  grade  for  such  new  cross- 
ings should  be  reported  after  P  44  o;  those  for  new  pavements 
after  P  44  /;  those  for  new  curbs,  gutters,  and  sidewalks,  after 
P  45  a  and  b ;  and  those  for  bridges  over  tracks,  after  P  45  c. 

Watering  troughs  and  drinking  fountains.— Report  after 
P  45  e  all  payments  for  the  construction  and  maintenance  of 
watering  troughs  and  drinking  fountains  in  streets  including 
cost  of  water  utilized  by  them. 

Other  highway  structures.— On  the  blank  lines  of  P45/  report 
all  costs  of  street  signs  and  other  minor  street  structures.  All 
such  costs  should  be  reported  in  the  column  "for  expenses," 
unless  of  more  permanent  character  than  the  street  signs.  All 
amounts  reported  after  P  45  /  should  be  given  after  descriptive 
titles.  (See,  also,  instruction  concerning  levees,  etc.,  under  in- 
quiry 28,  page  82.) 

Inquiry  46. 

Sprinkling  streets. — Report  after  P46a  the  cost  of  sprinkling 
streets  with  water.  No  amount  should,  however,  be  reported 
after  this  inquiry  which  represents  the  preliminary  sprinkling 
that  precedes  street  sweeping;  neither  should  it  include  any 
costs  of  flushing  or  washing  streets,  all  of  which  are  to  be 
reported  after  P  37  a. 

The  amount  to  be  reported  after  this  inquiry  includes  all 
payments  for  street  sprinkling  performed  by  the  city,  either 
through  its  own  employees  or  by  a  contractor.  Where  the  street 
sprinkling  is  performed  by  a  private  corporation  making  its 
own  terms  with  individual  property  owners,  the  payments  by 
the  city  for  street  sprinkling  are  to  be  entered  under  the  de- 
partments benefited,  as  parks,  schools,  etc.,  and  not  after  P  4ft. 
In  these  latter  cities  no  receipts  for  street  sprinkling  will  be 
found,  but  in  a  majority  of  cities  where  street  sprinkling  is  a 
city  function,  receipts  on  this  account  will  be  found  either  as 
charges  to  be  reported  after  R  46  or  as  special  assessments 
after  R  4. 


102     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.     103 


In  the  column  "  service  transfers  "  report  any  amount  shown 
on  books  of  city  comptroller  or  auditor  as  allowances  to  the 
city  water  supply  system  for  water  used  in  street  sprinkling; 
and  in  the  column  "miscellaneous,"  any  payments  to  private 
water  companies  for  this  purpose.  (See,  also,  instructions  for 
inquiry  P  24  &.) 

Oiling  streets.— Report  after  P46  6  all  costs  of  sprinkling 
streets  with  oil.  This  cost  is  always  to  be  considered  like  that 
of  water  sprinkling — an  expense. 

Other  prevention  of  street  dust.— On  the  blank  lines  of  P  46 
report  after  separate  descriptive  titles  the  cost  of  sprinkling 
or  treating  the  surface  of  the  street  with  liquid  preparations 
other  than  water  or  oil  or  with  such  chemicals  as  calcium  chlo- 
ride, etc. 

In  reporting  after  P  46  6,  c,  or  d  the  costs  of  applying  oil, 
tar,  or  other  liquid  compounds,  do  not  include  any  costs  of 
new  layers  of  broken  stone,  gravel,  or  other  similar  material, 
or  the  cost  of  rolling  the  surface  after  such  application.  All 
such  costs  are  to  be  reported  after  P  44  o. 

Inquiry  47. 

Snow  and  ice  removal. -Report  after  P47o,  in  the  columns 
"for  expenses"  all  payments  for  removing  snow  and  ice  from 
the  streets,  street  crossings,  and  sidewalks.  When  these  ex- 
penses are  included  with  those  of  street  cleaning  and  they  can 
not  be  segregated  without  much  expense,  omit  any  report  for 
r  47  a,  but  accompany  reports  after  P  37  o  and  P  47  o  with 
NOTES,  stating  that  the  costs  of  snow  and  ice  removal  are 
included  with  those  for  street  cleaning.  Report  further  in  the 
NOTES  the  estimated  cost  of  snow  and  ice  removal  as  the  same 
is  estimated  by  the  official  in  immediate  charge. 

Other  costs  for  care  of  streets. — Report  on  the  blank  lines  of 
P  47  6  and  c,  after  descriptive  titles,  all  other  and  unassigned 
costs  for  the  care  of  streets. 

Inqthry  48. 

TlndistribtLtable  costs  of  streets. — For  instructions  with  ref- 
erence to  inquiry  P  48,  "Undistributed  costs  of  streets,"  see 
general  instructions  for  Division  V,  page  93. 


f 


Inquiry  49. 

Street  lighting. — ^Among  the  payments  to  be  reported  after 
P  49  are  (1)  payments  to  individuals  and  private  corporations 
for  supplying  street  lights  of  all  kinds  and  all  payments  for 
salaries  and  other  expenses  for  city  employees  supervising  such 
lighting;  (2)  payments  by  the  city  for  oil  and  gasoline  and 
for  all  salaries  and  expenses  for  the  maintenance  of  oil  and 
gasoline  lights  managed  directly  by  the  city  through  its  own 
employees;  (3)  payments  by  the  city  to  public  service  enter- 
prises for  gas  and  electric  lights;  (4)  the  cost  of  street  lighting 
furnished  by  municipal  service  enterprises  as  the  same  is  set 
forth  in  Exhibit  C;  and  (5)  the  cost  of  supervising  street  lights 
and  maintaining  lamps  for  lights  mentioned  in  (3)  and  (4). 
Reports  after  P  49  should  be  accompanied  with  NOTES  stating 
whether  the  amounts  thus  reported  include  any  portion  of  the 
costs  of  lighting  the  parks ;  and  if  so,  approximately  the  cost  so 
included. 

Inquiry  51. 

Waterways. — Report  after  R  51  in  column  "other  sources" 
all  receipts  for  so-called  "fishing  privileges"  or  the  right  to 
take  oysters  or  other  fish  from  the  waterways  or  water  adjacent 
tc  and  under  the  control  of  the  city.  Report  after  P  51  all  costs 
for  dredging  and  otherwise  caring  for  and  maintaining  deeper 
channels  in  waterways  when  such  expenditures  are  made  pri- 
marily to  facilitate  and  develop  the  trade  or  business  of  a  city 
apart  from  the  development  of  remunerative  docks  and  wharves. 
Expenditures  for  the  property  last  mentioned  should  be  re- 
ported after  P  85. 

Inquiry  52. 

Compensation  for  street  repairs  and  construction. — On  line 
R  52  report  all  amounts  received  by  cities  as  compensation  for 
(1)  repairs  made  necessary  by  street  openings  in  the  pave- 
ments; (2)  new  constructions  for  the  abolition  of  grade  cross- 
ings of  railroads;  (3)  repairs  to  structures  erected  for  the 
abolition  of  grade  crossings;  (4)  bridges  erected  and  main- 
tained jointly  by  two  or  more  civil  divisions;  and  (5)  other 
street  repairs  and  constrwtions  for  other  departments  or  for 


H 


i!^ 


104     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

Other  civil  divisions  or  for  private  parties.  The  accompanying 
NOTES  should  state  the  services  for  which  the  compensation  waa 
received  and  the  amounts  for  each  of  the  five  classes  of  services 
mentioned;  and  in  the  case  of  amounts  received  as  reimburse- 
ments, for  city  expenditures  for  the  abolition  of  grade  cross- 
ings, erection  of  bridges,  or  for  repairs  to  the  structures,  state 
separately  the  portion  that  has  been  received  from  the  state 
or  other  civil  division  and  that  from  the  railroads. 

If  the  moneys  for  the  abolition  of  grade  crossings  or  other 
constructions  or  repairs  are  received  in  the  form  of  advances 
for  the  work  done  report  the  receipts  after  R  52  as  for  the 
year  of  receipt,  unless  the  city  keeps  account  of  the  trans- 
actions by  means  of  private  trust  funds  and  accounts.  If  the 
accounts  with  the  transactions  are  those  of  a  private  trust 
nature,  report  the  original  receipt  after  R  99  and  the  subse- 
quent transactions  by  receipts  after  R  52  and  payments  after 
P  99. 

If  the  costs  of  the  street  department  for  repairing  street 
openings  or  doing  other  street  work  are  reimbursed  from  the 
appropriations  of  some  enterprise,  as  that  of  municipal  water- 
works, the  receipts  after  R  52  should  be  balanced  among  the 
payments  of  the  enterprise  for  which  the  repairs  are  made. 
Receipts  as  reimbursements  from  the  state  or  other  civil  divi- 
sion, from  private  corporations,  or  private  trust  accounts  should 
appear  only  in  the  column  "  fees  and  charges  for  services." 

Observe  that  all  costs  for  paving  or  repairing  or  replacing 
pavements  between  or  adjacent  to  street  car  tracks  are  to  be 
reported  after  P  44  and  not  after  P  52.  even  though  the  city  is 
reimbursed  for  such  costs  by  the  street  railway  company. 
(See,  also,  instructions  for  R  7.) 

Cost  of  repairing  street  openings.— Report  on  line  52  a,  in  the 
columns  "  for  expenses,"  all  payments  by  the  street  department 
for  meeting  the  costs  of  those  repairs  to  street  pavements  that 
have  been  caused  by  cuts  therein  for  municipal  or  private  enter- 
prises or  by  private  Individuals. 

Costs  of  abolition  of  grade  crossings  not  borne  by  city. — When 
grade  crossings  are  eliminated  as  the  joint  work  and  at  the 
Joint  charge  of  the  city,  state,  and  railroad,  or  of  the  city  and 
the  railroad,  report  after  P  52  6  the  portion  of  the  total  cost 
of  stich  abolition  that  has  been  provided  for  by  the  state  and 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.     105 

jf  the  railroad  company  or  are  thus  to  be  provided  for,  and  accom- 

pany the  amounts  reported  on  the  given  line  by  statements  of 
the  amounts  thus  reported  that  are  for  this  particular  purpose 
and  the  amounts  that  are  to  be  borne  by  each  interested  party. 
All  amounts  reported  on  the  lines  for  P  52  are  to  be  reported 
in  the  column  "for  expenses."  When  the  structures  for  the 
abolition  of  grade  crossings  are  erected  in  one  year  and  the 
receipts  from  the  state,  county,  or  railroads  are  received  in 
other  years,  either  as  advances  in  the  preceding  year  or  as  re- 
imbursements in  a  later  year,  the  receipts  should  alw?iys  be 
reported  after  R  52  in  the  year  of  receipts:  and  in -reporting 
the  costs  of  the  structures  those  costs  should  be  given  in  the 
year  of  payment  therefor  and  those  payments  distributed  as 
directed  in  the  instructions  for  inquiry  45  d,  *'  abolition  of  grade 
crossings,"  pages  99  and  100. 

Partnership  bridges. — When  bridges  are  erected  and  main- 
tained at  the  joint  cost  of  two  or  more  civil  divisions,  the  re- 
ceipts from  other  civil  divisions  for  their  share  of  the  costs 
and  payments  for  those  costs  should  be  reported  after  R  52 
and  P  52  &,  substantially  as  directed  above  in  the  case  of 
receipts  and  payments  on  account  of  the  abolition  of  grade 

k  crossings. 

VI.  Charities  and  Corrections. 

In  all  branches  of  Division  VI,  payments  to  public  institutions 
of  other  civil  divisions  and  to  private  institutions  should  be  care- 
fully segregated  from  payments  for  the  purchase  or  construc- 
tion and  maintenance  and  operation  of  institutions  owned  and 
controlled  by  the  city.  Report  all  payments  of  the  former  class 
in  the  column  "  miscellaneous,"  and  those  for  municipal  insti- 
tutions as  set  forth  in  general  instructions.  Payments  for 
transportation  to  institutions  should  be  reported  on  the  line 
for  the  institution  to  which  the  person  is  taken.  In  the  case 
of  outdoor  poor  relief,  such  transportation  charges  should  be 
reported  on  line  6  for  that  account. 

If  the  only  payments  by  the  city  for  the  care  of  children  or 
of  the  insane,  blind,  or  sick  are  to  the  city  almshouses  or  othe»- 
Institutions  for  the  care  of  the  poor,  do  not  attempt  to  segregate 
the  cost  of  caring  for  the  several  classes  unless  such  costs  are 
shown  separately  in  the  reports  of  the  city.    If  such  items  are 


106     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


ii 


Bhown  separately,  report  the  payments  for  each  one  after  its 
appropriate  inquiry,  and  accompany  the  same  with  NOTES 
showing  the  local  method  of  administering  charities. 

Before  reporting  the  payments  for  a  "  workhouse  "  ascertain 
whether  the  institution  for  which  the  payments  are  made  is  a 
penitentiary  whose  expenses  and  outlays  are  to  be  reported  after 
inquiry  62,  or  is  an  almshouse  for  which  reports  are  to  be  made 
after  inquiry  56.  In  this,  as  in  all  other  cases,  make  sure  that 
you  classify  and  report  payments  for  institutions  according  to 
the  character  of  the  institution,  and  that  you  are  not  misled 
by  a  name. 

The  money  received  by  correctional  institutions  for  labor  fur- 
nished to  contractors  is  to  be  reported  in  the  column  "  fees  and 
charges  for  services  "  after  R  62  and  R  63.  (For  general  method 
of  reporting  the  value  of  labor  or  services  upon  the  roads  or 
streets  or  in  the  parks,  see  instructions  for  "  institutional  service 
schedules,"  page  24.)  In  all  cities  where  there  are  penal  or  chari- 
table institutions  make  special  inquiry  concerning  such  use  of 
the  labor  of  their  inmates,  and  observe  the  following  additional 
instructions  in  reporting  the  same :  If  there  is  no  official  state- 
ment of  the  value  of  such  labor,  secure  the  best  obtainable  esti- 
mate thereof,  based  on  the  cost  of  similar  work  performed  by 
free  labor  under  ordinary  conditions,  and  the  value  of  such 
labor  so  ascertained  should  be  reported  on  the  institutional  serv- 
ice  schedule  as  directed. 

If  any  charitable  or  penal  institution  maintained  by  a  city 
carries  on  an  organized  industry  in  the  operation  of  which 
materials  are  purchased  and  payments  are  made  for  the  services 
of  instructors  and  superintendents,  and  if  the  joint  product  of 
institutional  labor,  the  services  of  hired  employees,  and  the 
materials  purchased  are  sold,  the  amounts  paid  for  instruction 
services,  etc.,  and  the  amounts  received  from  sales  services  etc 
should  be  reported  on  the  appropriate  lines  provided  for  report- 
ing the  receipts  and  payments  of  such  institutions,  and  not  on 
the  lines  for  public  service  enterprises. 

Inquiry  54. 

General  supervision.— Many  cities  have  a  special  board— a 
board  of  control  or  a  special  commission  or  officer— exercising 
general  control  or  supervision  over  charities  and  corrections. 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      107 


The  payments  for  the  salaries  and  other  expenses  of  such  boards 
or  special  officers  are  to  be  reported  after  P  54.  After  the  same 
inquiry  report  all  expenses  of  such  public  service  or  other 
boards  as  are  mentioned  in  the  instructions  after  inquiry  17, 
which  are  properly  distributed  to  Division  VI,  but  which  can 
not  be  distributed  to  inquiries  P  55  to  P  64.  (See  instructions 
for  inquiry  17,  page  70.)  If  the  various  charities  and  correc- 
tional institutions  are  independent  of  each  other  and  there  is  no 
common  supervision  and  no  other  common  expense,  no  report 
should  be  made  opposite  P  54. 

Inquiry  55. 

Outdoor  poor  relief. — ^After  P55o  report  all  payments  made 
by  the  city  for  the  salary  and  expenses  of  a  city  physician  and 
city  nurses  when  these  services  are  given  in  the  treatment  of 
all  classes  of  diseases.  When  such  services  are  employed  ex- 
clusively in  the  treatment  of  communicable  diseases,  report  the 
payments  after  P  32;  when  they  are  directed  to  lessen  infant 
mortality,  report  them  after  P  33  &  or  P  33  c;  and  when  they  are 
employed  in  the  medical  and  dental  care  of  school  children 
report  them  after  P  33  a.  Report  on  line  P  55  a  all  expenses 
and  outlays  incidental  to  the  operation  of  dispensaries,  free 
clinics,  and  ambulance  service,  other  than  expenses  incurred 
for  purposes  calling  for  their  report  after  P  32  or  P  33.  In 
NOTES  give  name  of  department  from  whose  appropriations 
and  under  whose  supervision  the  payments  reported  after  P  55  a 

are  made. 

Report  after  P  55  &  all  payments  made  by  the  city  through 
its  officials  and  employees  for  the  relief,  support,  or  burial,  but 
not  of  medical  attendance,  of  city  poor  in  private  families  and 
not  in  institutions,  including  any  amounts  allowed  to  public 
cemeteries  for  interments  in  potters'  fields,  etc.,  as  well  as  all 
amounts  expended  by  the  city  for  the  maintenance  of  so-called 
potters'  fields,  or  cemeteries  for  the  free  burial  of  the  indigent 
or  dependent.  Observe,  however,  that  payments  for  dependent 
children  maintained  in  private  families  or  in  the  homes  of  the 
mothers  should  be  reported  after  P  57  d;  for  which  see  in- 
structions. 

Report  on  line  P  55  c  under  "  miscellaneous "  all  payments 
during  the  year  by  the  city  to  other  civil  divisions  as  reimburse- 


I, 


I 


108     INSTRUCTIONS  TO  CLERKS  AND  SPFCIAL  AGENTS. 

meuts  for  outdoor  poor  relief  administered  to  charges  of  the 
city.  In  states  where  outdoor  poor  relief  is  administered  by 
county  officials,  take  care  that  no  outdoor  relief  administered  by 
the  county  but  paid  for  by  the  city  through  reimbursements 
is  reported  after  P  55  a  or  b;  such  payments  should  be  reported 
on  the  schedule  after  P  55  c.  On  line  P  55  (Z  report  all  amounts 
expended  for  outdoor  poor  relief  through  local  organizations  or 
associations;  Include  also  payments  for  the  general  support  of 
such  organizations  or  societies,  including  those  designated 
••Associated  charities,"  "  Organized  charities,"  "  Visiting  nurses* 
associations,"  etc. 

Inquiry  56. 

Poor  in  institutions.— Inquiry  P  56  is  intended  to  secure  an 

exhibit  of  all  payments  for  the  care  and  support  of  adult  poor 

in  institutions  other  than  in  hospitals  and  sanitoria,  including 

payments  for  their  transportation  to  such  institutions.    On  Jine 

P  56  a  report  payments  by  the  city  for  the  care  and  support 

of  the  adult  poor  in  institutions  under  its  control,  including 

expenses  for  the  burial  of  such  poor,  and  in  NOTES  state  whether 

the   institution   whose   expenses   are   thus   reported   cares   for 

children,  sick,  blind,  and  insane  adults,  in  addition  to  caring 

for  the  ordinary  indigent  adult.    After  P  56  6  report  payments 

of  the  city  on  account  of  indigent  but  not  sick  adults  cared  for 

in  institutions  of  other  civil  divisions,  such  as  those  of  other 

cities,  or  the  county.    After  P  56  c  report  payments  for  the 

care  of  similar  adults  of  the  city  in  private  institutions,  other 

than  hospitals  and  sanitoria. 

Inquiry  57. 

Care  of  children.— On  the  lines  of  P57  report  all  municipal 
payments  for  the  care  and  custody  of  children  other  than  those 
whose  cost  of  maintenance  is  incidentally  included  in  the 
answer  to  Inquiry  56  and  can  not  readily  be  segregated  there- 
from and  those  whose  costs  are  to  be  reported  after  inquiry 
59.  On  line  P  57  a  report  all  payments  incidental  to  the  con- 
struction, maintenance,  and  operation  of  institutions  conducted 
by  the  city  for  the  care  of  dependent  or  neglected  children;  and 
<m  lines  57  6  and  c,  the  payments  by  the  city  to  similar  insti- 


1 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      109 

tutions  maintained  by  other  civil  divisions  or  by  private 
agencies  and  on  the  line  57  d,  the  payments  by  the  city  for  the 
care  of  children  in  private  families,  including  the  payments  of 
special  allowances  granted  widowed  and  dependent  mothers  for 
the  support  of  their  children.  On  line  P  57  a  report  the  sal- 
aries and  wages  of  persons  specifically  in  charge  of  the  city 
institutions  for  care  of  children.  (See  instructions  for  P  33  c, 
page  86.)  Accompany  all  reports  of  payments  to  institutions 
after  P  57  with  the  name  of  the  institution  and  a  description  of 
the  character  of  inmates  admitted  thereto. 

Inquiry  58. 

TTndistrlbnted  costs. — Report  on  line  a  payments  for  the  un- 
distributed costs  for  the  transportation  of  persons  and  supplies 
to  and  from  the  institutions  whose  expenses  and  outlays  are  to 
be  reported  after  P  54  to  P  64,  and  all  other  undistributed  ex- 
penses of  the  same  institutions,  accompanying  the  report  with 
descriptive  NOTES. 

Other  charities. — On  the  lines  6  to  e  of  inquiry  P58  report 
after  descriptive  titles  all  payments  for  municipal  institutions 
and  charities  not  specifically  mentioned  in  the  schedule  or 
otherwise  assigned  in  the  instructions  for  schedule  G  20.  On 
the  lines  mentioned  report  payments  for  the  expenses  and  out- 
lays of  lodging  houses,  rescue  homes,  missions.  Salvation  Army 
homes,  maternity  homes,  and  other  places  for  caring  for  de- 
pendents for  short  periods  of  time.  When  the  city  is  reim- 
bursed by  the  state  or  other  civil  division  for  expenditures 
reported  after  this  inquiry,  the  amount  so  received  should  be 
given  under  "  fees  and  charges  for  services  "  after  R  58. 

Inquiry  59. 

Hospitals. — After  P  59  report  payments  for  general  and  spe- 
cial hospitals  other  than  those  for  contagious  diseases,  which 
are  to  be  entered  after  P  32,  in  accordance  with  instructions 
given  for  that  inquiry,  and  payments  for  the  care  of  the  insane, 
which  are  to  be  reported  after  P  60. 

Inquiry  62. 

Correctional  institutions  for  adults. — After  P  62  a  report  all 
payments  by  the  city  for  the  construction,  maintenance,  and 


*^ 


I 


110     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

operation  of  institutions  conducted  by  the  city  to  which  persons 
over  18  years  of  age  are  committed  by  order  of  the  court  for 
criminal  offenses,  and  on  lines  h  and  c  of  the  same  inquiry  re- 
port payments  by  the  city  to  similar  institutions  conducted  by 
other  civil  divisions  or  by  private  agencies.  Accompany  all 
reports  after  P  62  with  the  name  of  the  institution  and  a 
statement  of  the  age  and  sex  of  those  that  may  be  committed 
to  its  care. 

Inquiby  63. 

Correctional  institntions  for  minors.— On  Ime  o  of  P  63  report 
ali  payments  by  the  city  for  the  construction,  maintenance,  and 
operation  of  institutions  conducted  by  the  city  for  the  custody, 
board,  and  education  of  truant  and  incorrigible  school  children, 
and  other  institutions  conducted  by  the  city  in  which  juvenile 
offenders  are  held  awaiting  trial,  and  those  to  which  children 
under  18  years  of  age  are  committed  by  the  court  for  criminal 
offenses,  but  including  only  those  of  such  institutions  as  retain 
no  person  past  the  twenty-first  year  of  his  age.  It  should  be 
noted  that  payments  to  or  for  institutions  to  which  young 
offenders  can  be  committed  by  the  court  to  remain  after  they 
are  21  years  of  age  should  be  included  after  P  62.  On  lines  & 
and  c  of  P  63  report  all  payments  by  the  city  to  other  civil 
divisions  and  to  private  institutions  which  are  similar  in  char- 
acter to  the  institutions  of  the  city  here  described.  Accompany 
all  reix)rts  after  P  63  with  the  name  of  the  institution  to  which 
payments  are  reported,  and  also  report  the  age  and  sex  of  the 
persons  who  may  be  committed  to  the  institution. 

Do  not  construe  the  instructions  for  inquiry  63  as  modifying 
the  instructions  for  special  schedule  G  34  with  reference  to  the 
reporting  on  that  schedule  of  the  costs  of  supporting  children 
in  "parental  and  truancy  schools"  where  such  institutions  are 
under  the  control  of  the  public  school  system  and  the  expenses 
and  outlays  for  such  institutions  are  paid  from  the  moneys  and 
appropriations  of  the  school  system.  Such  payments  are  for 
schedule  G  20,  to  be  reported  after  P  63,  although  they  are  to  be 
returned  on  schedule  6  34,  as  directed  by  the  instructions  for 
that  schedule. 

Inquiry  64. 

Probation  officers.— Report  after  P64  all   payments  for  the 
salaries  and  expenses  of  probation  officers  whose  duties  are  to 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      Ill 


look  after  the  young  and  old  who  have  come  before  the  courts 
and  have  been  released  from  custody  subject  to  the  supervision 
of  the  officer  mentioned. 

VII.  Education. 

The  only  receipts  and  payments  to  be  reported  in  Division  VII 
are  those  for  schools  and  libraries. 

INQUIBY  66. 

School  receipts. — Report  after  R66.  in  column  "fees  and 
charges  for  services,"  receipts  from  tuition;  in  the  column 
"other  sources,"  receipts  from  minor  damages  to  school  prop- 
erty by  school  children ;  and  in  the  column  "  rents  of  real  prop- 
erty," receipts  from  rental  of  assembly  and  other  rooms  in 
school  buildings.  Report  receipts  from  the  sale  of  school  books 
and  school  supplies  to  pupils  and  dealers  after  R  101,  for  which 
see  instructions,  page  134. 

School  payments. — Report  after  P  66  all  payments  for  school 
expenses  and  outlays  that  are  by  the  instructions  of  special 
school  scht^ule  G  34  to  be  reported  after  inquiries  46  to  97. 
less  any  amounts  that  by  special  direction  in  these  instructions 
are  to  be  reported  elsewhere.  (In  this  connection  see  instruc- 
tions for  P  15,  33,  63,  67,  70  d,  and  76.) 

Among  the  payments  to  be  included  after  P  66  are  the  costs 
of  school  books  and  supplies  furnished  free  to  pupils.  Pay- 
ments for  school  books  and  supplies  sold  to  pupils  and  dealers 
are  to  be  reported  after  P  101,  for  which  see  instructions. 

Inquiry  67. 

library  receipts. — Under  "other  sources"  report  moneys  re- 
ceived for  books  lost  and  damaged;  under  "fees  and  charges 
for  services"  report  receipts  from  so-called  fines  for  delay  in 
returning  books  and  annual  dues  for  library  privileges,  and 
under  "  rents  of  real  property  "  report  receipts  from  rental  of 
halls  and  other  rooms  in  library  buildings.  Under  "minor 
sales  "  report  all  sales  of  duplicate  sets  of  books,  magazines,  etc. 

Payments  for  libraries. — After  P  67  report  all  payments  for 
the  maintenance,  purchase,  construction,  and  equipment  of  pub- 
lic libiaries,  including  appropriations  to  private  library  associa- 
tions.   The  costs  of  general  libraries  for  the  use  of  the  people 


>l 


\ 


!     I 


H 


112     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

of  the  City  are  to  be  reported  after  P  67,  even  though  such 
libraries  are  under  the  supervision  and  control  of  the  school 
board  or  board  of  education.  But  those  libraries  connected 
with  the  public  schools  for  the  use  of  the  teachers  and  pupils 
only  should  be  included  after  P  66.  (See,  also,  instructions  on 
special  schedule  G  34.) 

Include  among  the  payments  "  for  outlays  "  those  for  dailies, 
weeklies,  monthlies,  and  other  publications  which  are  bound 
and  included  as  parts  of  the  permanent  collection,  and  include 
under  the  same  title  all  payments  for  the  binding  of  such 
papers,  etc.  Payments  for  the  rebinding  of  old  books  and  for 
the  purchase  of  papers  and  magazines  that  are  not  to  be  bound, 
and  those  for  the  purchase  of  manifold  sets  of  current  books 
that  are  to  be  disposed  of  in  a  few  years  if  not  worn  out,  are 
til  be  reported  as  "  for  expenses."  Amounts  received  from  the 
sales  of  manifold  copies  of  books  charged  as  expenses  are  to  bp 
reported  in  the  column  "  sales,"  after  R  67. 

VIII.  Recreation. 

Inquiries  69  to  72  are  designed  for  securing  reports  of  the 
revenue  receipts  and  the  payments  for  public  recreation,  in- 
cluding those  which  are  educational  in  their  nature,  as  well  as 
those  which  result  from  the  establishment  and  maintenance  of 
public  parks.  Receipts  and  payments  reported  after  inquiries 
69  to  72  that  represent  the  miscellaneous  earnings  of  or  pay- 
ments by  any  department  or  branch  of  service  other  than  the 
parks  are  to  be  accompanied  with  NOTES  stating  the  department 
or  branch  of  service  having  direction  of  the  particular  recrea- 
tion and  meeting  the  costs  of  its  maintenance  from  its  appro- 
priation. 

INQUIBY  69. 

Musenms  and  art  galleries. — Report  all  amounts  received  as 
admission  charges  to  public  museums  and  art  galleries,  or  re- 
ceived as  annual  or  membership  dues  for  privileges  of  museums 
and  art  galleries,  after  R  69  as  "  fees  and  charges  for  services." 

Report  all  payments  for  the  maintenance  and  operation  of 
museums  and  art  galleries  after  P  69  a;  those  for  the  operation 
and  maintenance  of  city  institutions  as  for  ordinary  depart- 
ments and  offices  of  the  d\y,  and  those  paid  as  grants  to  private 


>^ 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      113 

institutions  in  the  column  *' miscellaneous."  Report  after  the 
same  inquiry  in  column  "for  outlays"  all  payments  for  the 
erection  and  maintenance  of  museums  and  art  galleries,  and 
for  the  purchase  of  the  collections  belonging  to  the  same.  If 
the  payments  reported  after  P  69  o  are  wholly  for  museums 
or  for  art  galleries,  strike  from  the  schedule  that  portion  of 
the  title  of  line  69  a  which  is  not  applicable,  and  if  payments 
for  both  museums  and  art  galleries  are  reported  on  this  line, 
report  in  NOTES  the  amounts  expended  for  each   class  of 

institution.  ^       .      , 

Zoological  collections.— Receipts  from  the  sales  of  animals, 
birds,  and  reptiles  should  be  reported  in  the  column  "  minor 
sales"  after  R  69,  unless  such  sales  are  for  the  material  re- 
duction of  the  collection,  in  which  case  they  are  to  be  reported 

after  R  103  a. 

On  line  P  69  6  report  in  the  column  "  for  outlays  all  pay- 
ments for  the  erection  or  enlargement  of  buildings  and  other 
structures  for  housing  or  keeping  on  exhibition  the  animals, 
birds  reptiles,  and  fishes  of  the  collection.  In  the  same  column 
report  payments  for  the  acquisition  of  additions  to  the  collec- 
tion provided  such  additions  materially  increase  the  collection. 
Report  as  expense  all  payments  for  the  services  of  attendants 
and  for  the  heating,  lighting,  care  and  repair  of  buildings  and 
structures,  and  all  other  costs  incidental  to  the  maintenance 
of  the  collection,  including  the  purchase  of  animals  to  make 
good  the  natural  loss  by  death. 

Conservatories.— Report  after  P  69  c  all  costs  for  outlays  and 
expenses  incidental  to  the  construction  of  conservatories  and 
those  for  installing  and  enlarging  the  floral  and  plant  exhibits 
of  such  conservatories,  for  the  heating,  lighting,  care  and  repair 
of  the  building,  for  services  of  attendants,  and  all  other  ex- 
penses incidental  to  the  maintenance  and  operation  of  the 
establishment.  Observe  that  no  report  is  to  be  made  after 
P  69  c  of  payments  for  the  construction,  operation,  and  main- 
tenance of  propagating  houses  or  establishments  maintained 
wholly  or  principally  for  propagating  flowers  and  other  plants 
or  for  planting  them  on  the  lawn  during  the  summer  season. 
These  are  to  be  reported  after  P  71  e. 
42099"— 18 8 


Hi 


•! 


Inquiry  70. 
Receipts  from  general  recreation—Report  on  the  line  R  70 

tl    Z^re'lr  '^'''''  ^-^^^-tan/to  thTnl^Len^nfe    f 
cue  geneial  recreation  mentioned  on  the  lines  of  p  to     nne^ 

entertainment  otber  Zn\^tuves  nlT        '  """'  '"'  """"'"^ 

and  art  and  natura  his  !^y  exh  bL  a?r*''  """'  '"  ""' 
P  fit!  „>  T„„i  J  .  ,  ""^""^y  exBibits  (to  be  reported  after 
P.  69  a).  Include  with  the  expenses  for  entertainments  thoS 
.  for  free  excursions  for  the  poor,  whether  such  r«reation1^ 
provided  at  the  cost  of  the  taxpayers,  from  the  Ze^ds  ot 

So::.  ""■  "■'  '""^""^ "'  ''^"^'  '"-^'^  -'-"■-'•^  f-  th.:' 

Celebrations-Report  after  P  70  »  all  payments  incidental  to 
the  observance  of  such  anniversaries  as  the  Fourth  of  Jul! 
Memorial  Day.  Home-Coming  Day.  and  all  other  piibliccele^ra 

render"  ^"^ ""''-  — —  or-'receiv::' ;^jts 

Baths  and  bathing  beaches.-m  the  column  "for  outlays" 
report  after  P  70  c  the  cost  of  all  buildings  and  other    tr„e 
tares  and  equipmeuts  that  are  erected  or  purchal    or  p  „ .«: 
Ing  (1)  indoor  bathing  facilities  within  or  upon  the  parks  „r 
pa.vgrounds  or  under  the  supervision  and  control  of  pnrk  or 
playground  authorities;  and  (2)  outdoor  bathing  wadi^/,! 
swimming   facilities,    including   all    buildings    and    stncture^ 
used  for  sea,  lake,  and  river  bathing,  whether  such  facit^^ 
are  under  the  control  or  direction  of  paric,  playground  or  „  L 
municipal  authorities.    When  baths  are  in^t.nlf?  "'^'" 

or  other  buildings  erected  nnaTZlVT^'tlVllT: 

ofTh"  h  'm  ''"f  ^  '"'  ""P^^^^  ^"'^■-  '"^^  bath  ng  the'l; 
of  the  building  Should  be  charged  to  its  primary  purpose  rath»! 
than  to  baths.  In  like  manner,  if  baths  are  instaHwi  T„  Tt 
tbe  cost  Of  the  land  should  be  reported  after  P  7  1  V„T 
columns  "for  expenses"  report  after  P  70  c  all  Llnrii  ! 
other  expen.ses  attending  upon  indoor  or  outdoor  bZsWh" 
beaches,  and  swimming  and  wading  pools.  "Tseeln^inic!^^: 


INSTRUCTIO^S  TO  CLERKS  AND  SPECIAL  AGENTS.      115 

for  P  30  for  baths  outside  of  parks  and  plaj-grounds  or  under 
authorities  other  than  those  of  parks  and  playgrounds.) 

Athletics  and  playgrounds. — In  the  column  "  for  outlays " 
report  after  P  70  d  the  cost  of  all  land  and  buildings  for  gym- 
nasiums outside  of  parks  and  all  gymnasium  buildings  in  parks, 
together  with  all  the  costs  of  equipment  for  such  buildings 
other  than  those  for  providing  bathing  facilities.  In  addition, 
include  payments  for  the  cost  of  all  buildings  and  other  struc- 
tures erected  for  use  in  connection  with  outdoor  sports  and  all 
equipment  for  gymnasiums  in  playgrounds,  etc.  In  the  columns 
"  for  expenses  "  report  all  payments  incidental  to  the  operation 
and  maintenance  of  playgrounds  and  the  operation  and  main- 
tenance of  gymnasiums,  with  the  exception  of  expenses  for  the 
operation  and  maintenance  of  bathing  facilities.  Observe  that 
on  schedule  G  20  are  to  be  included  all  payments  for  outlays 
and  expenses  of  school  playgrounds  as  well  as  of  other  play- 
grounds, although  payments  for  outlays  and  the  care  and  upkeep 
of  school  playgrounds  are  to  be  reported  on  schedule  G  34. 

Inquiry  71. 

On  line  R  71  report  in  the  column  "  rents  of  real  property  "  all 
amounts  received  by  parks  for  the  privilege  of  operating 
refectories,  maintaining  lunch,  cigar,  and  band  stands,  for 
renting  boats,  horses,  carriages,  automobiles,  and  kindred  prop- 
erty within  the  park  limits.  Observe,  however,  that  amounts 
received  for  hire  of  boats,  horses,  etc.,  that  are  managed  by  the 
park  are  to  be  reported  after  R  72.  Report  in  the  column 
"  sales,"  all  amounts  received  from  the  sale  of  hay  or  wood 
produced  in  the  parks  and  sold  to  the  public. 

Parks  and  trees. — On  the  several  lines  of  P  71  report  all  the 
payments  for  expenses  and  outlays  that  are  incidental  to  the 
acquisition,  development,  maintenance,  and  operation  of  parks 
and  the  planting  and  preservation  of  trees  other  than  those 
whose  reports  by  these  instructions  are  to  be  given  after  P 
69,  70,  and  72. 

General  park  expenses. — On  line  P  71  a  report  all  the  expenses 
connected  with  the  general  administration  of  parks,  including 
the  supervision  of  the  park  properties  and  activities  mentioned 
on  the  lines  of  P  69,  70,  and  72.    Among  tlie  expenses  to  be 


-^liH 


116     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

thus  reported  are  the  salaries  of  the  superintendent  and  lana- 
scape  architect,  together  with  those  of  their  clerks  and  assist- 
ants, the  repair  and  replacement  of  office  furniture  and  fixtures, 
use  or  upkeep  of  horses  or  automobiles  and  carriages  used  by 
the  superintendent  and  other  general  employees,  but  including 
no  similar  expenses  that  are  connected  with  the  functional 
activities  whose  expenses  are  to  be  reported  after  71  6  to  g. 
Among  the  expenses  to  be  reported  on  the  same  line  are  those 
for  printing,  stationer}-,  legal  salaries  and  expenses,  and  other 
costs  of  general  administration.  In  the  case  of  independent 
park  boards  the  cost  of  assessing  and  collecting  taxes  and  the 
expense  of  the  finance  offices  should  be  reported  after  P  15  a  to 
e,  rather  than  after  P  71  a. 

Park  highways. — ^After  P  71  &  report  in  the  proper  columns 
all  payments  incidental  to  the  construction  and  maintenance  of 
ways  in  parks,  including  roadways,  bridle  paths,  bicycle  paths, 
walks,  pavements,  curbs,  and  gutters.  Observe  that  similar 
costs  in  connection  with  the  opening  and  maintaining  of  boule- 
vards are  to  be  reported  after  P  43  to  P  47,  even  though  the 
boulevards  are  under  the  direct  control  and  supervision  of 
the  park  authorities  and  the  costs  of  these  highways  are 
paid  from  the  park  appropriations.  If  the  expenses  of  park 
highways  and  boulevards  are  borne  by  the  park  boards  from 
park  appropriations,  and  it  is  not  possible  to  segregate  those 
for  the  two  classes  of  highways,  as  called  for  by  the  foregoing 
instructions,  report  them  wholly  after  P  71  6  accompanied  with 
NOTES  setting  forth  the  facts.  If  the  costs  of  park  highways 
and  the  expenses  of  operating  and  maintaining  them  are  all 
included  in  the  city  reports  under  "  streets  and  roads  "  and  not 
as  a  part  of  the  outlays  and  expenses  of  parks,  and  it  is  not 
possible  to  segregate  them,  report  them  after  P  43  to  P  47,  and 
accompany  the  report  with  NOTES  setting  forth  the  facts  in 
the  case. 

Park  police. — After  P  71  c  report  all  payments  for  the  salaries 
and  other  expenses  of  uniformed  park  police  where  such  police 
are  under  the  control  of  park  authorities  and  paid  from  park 
appropriations,  or  where  they  constitute  a  part  of  the  regular 
police  force.  Where  the  regular  policemen  are  detailed  to  park 
duty,  report  the  distribution  of  payments  for  their  salaries  be- 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      117 

tween  P  23  and  P  71  c,  as  shown  on  the  city  books  where  such 
distribution  is  made  by  the  city ;  otherwise,  make  best  distribu- 
tion by  estimate  and  mark  the  report  "estimate,"  and  in 
NOTES  state  the  basis  of  the  estimate. 

Park  lighting.— After  V  11  d  report  all  payments  incidental 
to  the  erection  of  lamps  in  park  areas  and  along  park  highways, 
and  the  maintenance  of  lights.  Payments  for  outlays  for  the 
erection  or  enlargement  or  replacement  of  the  apparatus  of  a 
central  park  or  other  park  lighting  plant  should,  however,  be 
reported  on  the  appropriate  line  of  Exhibit  C ;  for  which  see  in- 
structions, page  140.  If  the  park  area  and  highways  are  not 
lighted  at  night,  that  fact  should  be  expressly  stated  in  NOTES. 
If  the  lighting  of  park  areas  and  highways  constitutes  a  part  of 
the  general  street  lighting,  and  the  portion  of  the  park  costs 
can  not  be  properly  segregated  from  the  accounts  or  by  esti- 
mate, leave  the  line  P  71  d  blank  and  explain  the  absence  by  a 
descriptive   NOTE. 

Park  areas  and  buildings.— On  line  P  71  e  report  all  payments 
for  parks  that  by  the  instructions  given  should  not  be  reported 
on  other  lines  of  P  71,  or  after  the  inquiries  P  69,  70,  or  72. 
Payments  for  outlays  to  be  thus  reported  include  those  for  the 
acquisition  of  land  for  park  and  playground  purposes,  the  con- 
struction of  buildings  other  than  those  specifically  mentioned, 
and  all  other  structures,  the  cost  of  grading,  first  sodding  and 
seeding,  the  cost  of  setting  out  trees  and  shrubs,  the  develop- 
ment of  lakes  and  lagoons,  and  the  installation  of  general  park 
improvements,  including  the  installation  of  sewers,  drains, 
water  pipes,  fountains,  drinking  fountains,  watering  troughs, 
sea  walls,  breakwaters,  river  fronts,  band  stands,  fences,  per- 
golas, settees,  signs  and  monuments,  etc. 

The  costs  of  watering,  mowing,  picking  up  refuse,  as  well  as 
the  costs  of  resodding  and  reseeding  lawns,  the  costs  of  caring 
for  ordinary  flower  beds  and  ornamental  plants,  as  well  as  the 
care  of  shrubs  and  trees  on  park  areas,  including  expenditures 
for  spraying  and  moth  extermination,  the  care  of  forests,  lakes, 
lagoons,  and  canals,  as  well  as  the  care  and  maintenance  of  all 
the  park  improvements  other  than  those  mentioned  on  other 
lines,  are  to  be  reported  in  the  columns  "  for  expenses."  In  this 
connection  observe  carefully  the  instructions  for  P  69  c.    In- 


J  4 


118     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


INSTBUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.     119 


4 


elude  with  the  expenses  and  outlays  to  be  reported  after  P  71  c 
the  proportionate  share  of  the  costs  of  operating  the  incidental 
operating  plants,  if  rny,  which  are  maintained  by  the  parks. 

Trees  in  streets.— Report  after  P  71  /  all  costs  for  setting  out 
and  caring  for  trees  in  streets,  other  than  those  in  boulevards 
under  the  supervision  of  parlv  boards  and  payable  from  park 
appropriations.  If  cities  maintain  a  public  service  enterprise 
called  ••  forestry  service,"  or  otherwise,  which  for  a  considera- 
tion cares  for  trees  of  private  parties  as  well  as  of  the  city, 
and  this  enterprise  cares  for  the  trees  in  streets,  the  charges 
of  such  enterprises  should  be  entered  in  the  column  "service 
transfers"  on  P  71  /.  Observe,  however,  that  a  municipal  de- 
partment or  branch  of  service,  whether  called  forestry  service 
or  otherwise,  which  is  organized  primarily  for  caring  for  trees 
in  streets  and  parks,  but  not  for  the  general  public,  is  an 
*'  incidental  operating  plant "  aad  not  a  "  public  service  enter- 
prise." Its  costs  of  operation  and  maintenance  should  be  dis- 
tributed as  are  those  of  all  similar  establishments;  and  if  such 
distribution  can  not  be  made,  those  costs  should  be  reiwrted 
after  P  76  with  appropriate  titles.  (See  instructions  for  that 
inquiry,  page  121.)  The  total  cost  of  trees  in  streets  should 
always  be  reported  as  expenses. 

irndistributed  park  expenses. — If  the  accounts  of  parks  are 
kept  in  such  a  way  that  it  is  impossible  to  segregate  the  ex- 
penses above  described,  as  called  for  by  the  instructions  for 
P  71  a  to  /,  report  all  of  the  expenses  and  outlays  called  for 
by  those  instructions  on  line  g,  and  in  the  NOTES  state  whether 
the  undistributed  expenses  so  reported  include  payments  for 
outlays  or  not.  Observe,  however,  that  if  a  complete  report  for 
any  line — a,  h,  c,  d,  e,  or  / — can  be  made  as  called  for  by  the 
instructions,  but  not  for  all  the  lines,  a  complete  report  should 
be  given  for  the  line  or  lines  for  which  the  data  are  available, 
and  only  consolidate  in  a  report  after  line  g  those  expenses 
and  outlays  that  can  not  be  properly  assigned;  but  no  report 
should  be  made  on  any  one  of  the  lines  a  to  /,  unless  that 
report  is  fairly  correct,  subject  to  the  limitations  above  de- 
scribed, with  reference  to  particular  park  expenses.  Observe, 
further,  that  the  NOTES  which  accompany  line  g  should  state 
whether  the  amounts  there  reported  include  any  expenses  or 
outlays  that  otherwise  by  the  instructions  here  given  should  ht» 
reported  after  P  69,  70.  or  72. 


Inquiey  72. 

Beceipts  of  quasi  productive  park  enterprises. — Report  in  the 
proper  columns  of  R  72  all  amounts  received  from  the  operation 
by  the  city  of  park  refectories,  the  rental  of  park  boats,  the 
operation  of  park  automobiles  and  sight-seeing  carriages,  as 
well  as  payments  for  all  services  performed  by  park  employees 
outside  of  parks  in  caring  for  private  lawns,  trees,  and  the  trees 
of  other  departments  in  the  streets  of  the  city,  and  all  other 
work  performed  by  the  park  department  outside  of  the  park 
limits.  All  amounts  received  from  the  operation  of  refectories 
should  be  reported  in  the  column  "sales,"  and  those  from  the 
use  of  boats,  automobiles,  carriages,  and  operating  boats  in  the 
park  areas  are  to  be  reported  after  R  72  in  the  column  **fees 
and  charges  for  services,"  even  though  locally  referred  to  as 
receipts  from  "rents."  Reports  after  R  72  should  be  accom- 
panied with  NOTES  stating  what  quasi  productive  enterprises 
are  operated  by  the  park  from  which  receipts  mentioned  have 

been  derived. 

Payments  for  quasi  productive  park  enterprises. — In  the  vari- 
ous columns  of  P  72  report  all  payments  incidental  to  the  equip- 
ment and  operation  of  the  quasi  productive  enterprises  men- 
tioned in  the  preceding  paragraph.  Costs  of  equipment  other 
than  replacements  are  to  be  reported  in  the  columns  "  for  out- 
lays ;"  all  other  in  the  columns  "  for  expenses." 

IX.  Miscellaneous. 

Report  in  Division  IX  those  payments  for  expenses  and  out- 
lays that  do  not  strictly  represent  the  cost  of  the  functional  or 
departmental  activities  of  the  city  which  are  to  be  reported 
after  Divisions  II  to  YIII,  or  the  costs  of  the  general  municipal 
covernnicnt  which  are  to  be  reported  in  Division  I.  The  prin- 
cipal payments  to  be  reported  in  Division  IX  are  those  for  pen- 
sions and  for  the  undistributed  expenses  and  the  outlays  of 
central  or  incidental  operating  plants,  together  with  the  mis- 
cellaneous items  that  in  the  commercial  world  are  usually 
recorded  in  accounts  with  tlie  generic  title  of  gain  and  loss 
accounts. 


4 


120     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

Inquiby  74. 

Pensions.— Report  on  the  various  lines  of  inquiry  74,  in  the 
column  "miscellaneous"  all  payments  of  pensions  or  gratuities 
to  any  of  the  former  employees  of  the  city  or  to  the  widows  and 
children  of  such  employees,  classifying  the  payments  according 
to  the  class  of  employees  to  which  the  recipient  of  the  pension 
belongs.     Include  among  these  payments  all  amounts  paid  di- 
rectly to  the  recipients  from  the  city  treasury  and  all  that  are 
paid  to  them  from  special  funds,  generally  designated  "public 
trust  funds  for  municipal  uses."    Payments  by  the  city  to  these 
funds  should  be  reported  as  "  transfers  "  after  P  105     In  this 
connection,  observe  that  cities  sometimes  vote  special  annual  or 
other  gratuities  to  one  or  more  persons  once  in  the  employ  of 
the  city  who  have  suffered  some  special  misfortune  incidental 
to  the  service.    All  such   payments  should  be  reported  after 
P  74,  classified  according  to  department.    Payments  in  one  lump 
smn  or  in  annual  installments  to  persons  not  in  the  employ  of 
the  city,  who  have  been  injured  as  the  result  of  some  negligence 
of  the  government  or  its  employees,  should  be  reported  after 
P  77  a,  and  not  after  P  74. 

Inquiby  75. 

Soldiers'  relief  and  burial.— Payments  by  municipalities  for 
the  care  and  burial  of  old  soldiers,  sailors,  and  marines,  and 
their  families  are  in  the  nature  of  pensions  granted  by  the 
municipality  in  addition  to  those  granted  by  the  Nation  and 
state,  and  are  to  be  reported  after  P  75  rather  than  as  the  grant 
of  charity.  Amounts  received  by  the  city  from  other  civil  divi- 
sions to  reimburse  the  city  for  payments  which  it  has  made  for 
those  divisions  should  be  reported  after  R  75. 

Inquiby  76. 

Incidental  operating  accounts.— Nearly  every  city,  as  all  pri- 
vate enterprises  of  any  magnitude,  maintains  offices,  establish- 
ments, or  plants  that  perform  services  for  a  number  of  other 
offices  or  the  several  branches  of  service.  Such  offices,  estab- 
lishments, or  plants  are  here  called  "  incidental  operating  plants." 
All  expenses  for  their  operation  and  maintenance  should  he  re- 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      121 

corded  in  distribution  accounts,  through  which  they  should  be 
apportioned  to  the  functional  activities  of  the  city,  for  reporting 
which  inquiries  13  to  94  are  provided.  Among  these  accounts 
met  with  in  the  cities  containing  over  30,000  inhabitants  are 
those  for  departments  and  offices  which  the  Census  Office  has 
hitherto  called  "municipal  service  enterprises"  (to  be  reported 
after  inquiry  76  a,  for  which  see  special  instructions  under  Ex- 
hibit C,  pages  140  and  141)  ;  those  designated  "departments  of 
supplies,"  "  commissioner  of  supplies,"  "  commissioner  of  public 
buildings,"  "  storage  yards,"  "  lumber  yards,"  "  tool  houses," 
"  city  repair  shops,"  "  city  repair  men,"  "  blacksmith  shop," 
"  harness  maker,"  '*  veterinary  surgeon  employed  jointly  by 
more  than  one  department,"  "department  of  transportation," 
"  stables,"  "  purchasing  agent,"  "  weigher  and  inspector  of  city 
coal,"  "expert  printer,"  etc.;  and  accounts  with  insurance, 
printing,  advertising,  etc. 

If  the  agent  finds  payments  by  cities  for  these  or  similar  inci- 
dental operating  plants  or  distribution  accounts  recorded  in  ac- 
counts that  are  not  distributed  to  the  various  departments,  and 
the  city  authorities  can  not  distribute  them  in  a  satisfactory 
manner,  by  estimate  or  otherwise,  report  them  after  descriptive 
titles  on  the  lines  of  P  76.  (See,  also,  instructions  for  Exhibit 
C,  pages  140  and  141.)  In  all  cases  call  the  attention  of  city 
officers  to  the  desirability  of  distributing  these  payments  in  their 
accounts  so  that  th3y  will  appear  in  the  final  reports  under  the 
functional  costs  of  which  they  constitute  parts. 

If  the  city  keeps  accounts  which,  like  those  found  in  most 
commercial  establishments,  approximately  distribute  the  ex- 
penses of  these  plants  or  establishments,  but  leave  a  small  mar- 
gin undistributed,  report  such  undistributed  portion  after  P  76 
as  directed  for  the  whole  payment,  and  write  after  the  name  of 
that  part  the  words  "  in  part." 

If  in  distributing  the  costs  of  these  incidental  operating  plants. 
Including  those  of  the  municipal  service  enterprises,  the  city 
authorities  have  charged  to  the  functional  activities  amounts 
which  aggregate  more  than  the  costs  of  the  services  rendered, 
including  the  costs  of  supervision  and  control  and  any  allow- 
ance made  for  depreciation  and  interest,  report  the  excess  charge 
on  the  various  lines  of  R  76  in  the  column  "  other  sources  "  and 
the  exhibit  column  "  service  transfers,"  as  directed  for  munici- 


122     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

pal  service  enterprises  in  the  instructions  for  Exhibit  C,  pages 
140  and  141.  Further,  if  any  of  these  incidental  operating  plants 
have  sold  scrap  or  performed  services  for  the  public,  report  the 
receipts  in  the  propter  columns  on  the  appropriate  lines  of  R  76. 

Include  among  the  service  transfer  payments  to  be  sum- 
marized on  work  sheet  E  and  after  P  96  6  an  amount  equal  to 
the  sum  of  all  service  transfer  receipts  reported  as  above  for 
all  of  the  incidental  operating  plants,  including  the  municipal 
service  enterprises,  as  directed  in  the  preceding  paragraph. 

In  the  columns  "for  outlays"  report  on  the  lines  of  P  76 
all  payments  for  outlays  for  the  establishment  or  enlargement 
of  the  plants  whose  expenses,  including  those  for  repairs  and 
replacements,  are  reported  on  the  same  lines  in  the  columns 
"  for  expenses." 

Inquiey  77. 

Jndgments  and  settlements  for  personal  injury. — ^The  most 
Important  items  of  expense  that  cities  have  that  are  generally 
recorded  by  commercial  enterprises  in  a  gain-and-loss  account 
are  .those  that  represent  payments  for  personal  injury  by 
settlement  or  as  the  result  of  judgments  rendered  against  the 
city  as  the  outcome  of  litigation.  These  payments  are  to  be 
reported  on  line  P  77  a,  which  should  contain  a  complete  re- 
port of  (1)  all  payments  by  the  city  for  claims  against  it  by 
reason  of  personal  injury  that  are  settled  out  of  court,  and  (2) 
the  aggregate  of  all  final  judgments  rendered  against  the  dtp 
during  the  year  by  reason  of  such  injuries,  whether  shown  or 
not  as  payments  by  the  city.  The  amount  of  unpaid  final  judg- 
ments for  personal  injury  entered  after  P  77  a  should  be 
balanced  by  receipts  of  like  amount  after  R  97  e. 

Payments  for  land  taken  under  condemnation  proceedings  for 
streets,  building  purposes,  etc.,  and  in  settlement  of  claims  for 
damages  connected  with  the  construction  of  sewers  and  other 
fixed  improvements  should  not,  however,  be  included  in  the 
answer  to  inquiry  P  77  a,  but  should  be  charged  as  "outlays" 
after  the  department  or  account  in  behalf  of  which  the  condem- 
nation proceedings  were  instituted  or  the  claim  settled. 

losses  by  defalcation,  banks,  etc. — Report  after  P  77  &  all 
losses  suffered  by  the  city  through  defalcation  of  city  officials, 
insolvency  of  banks,  and  kindred  causes,  provided  the  city  has 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      123 

recognized  the  loss  on  its  books  by  reducing  its  statement  of 
cash  balances  or  bank  credit  to  correspond  with  the  loss  suf- 
fered or  supposed  to  have  been  sustained.  If  losses  thus 
charged  by  cities  as  expense  in  one  year  are  in  part  reimbursed 
in  later  years,  the  amounts  received  should  be  reported  after 
R  77  a.  If  the  loss  was  sustained  or  written  off  during  the 
year  of  the  receipt,  the  loss  of  the  year  should  always  be  given 
as  net  and  the  payment  and  receipt  in  addition  to  that  net  loss 
should  be  reported  after  inquiry  106. 

Conscience  money. — ^Among  the  amounts  to  be  reported  after 
R  77  are  those  received  under  circumstances  that  give  them 
the  popular  designation  *'  conscience  money." 

Payments  in  correction  of  receipts  in  error. — On  page  30,  gen- 
eral instructions  have  been  given  for  securing  net  receipts  from 
revenue  and  net  payments  for  expenses  and  outlays.  By  these 
instructions  all  receipts  in  error,  if  corrected  by  a  refund  pay- 
ment, should  be  eliminated  and  the  receipts  and  payments  shown 
after  inquiry  102.  If  a  refund  for  a  given  erroneous  receipt  is 
paid  in  a  year  subsequent  to  the  receipt,  and  the  source  of  the 
original  receipt  is  one  from  which  the  city  is  having  current 
receipts,  the  refund  is  treated  the  same  as  a  refund  for  a  cur- 
rent erroneous  receipt.  If,  however,  the  amount  received  from 
the  given  source  during  the  current  year  is  less  than  the  refund 
payment,  report  after  P  and  R  102  amounts  equal  to  the  receipts 
from  the  given  source,  and  if  the  original  source  of  receipts 
was  revenue,  report  the  excess  payments  after  P  77;  otherwise 
include  excess  after  P  102  accompanied  with  NOTES  explana- 
tory of  its  character. 

Receipts  in  correction  of  erroneous  payments. — Similar  cases 
of  refund  receipts  for  correcting  erroneous  payments  should  be 
reported  after  R  77  and  accompanied  with  NOTES. 

Accrued  interest  paid  and  not  received. — Occasionally  a  city 
sinking,  investment,  or  public  trust  fund  for  municipal  uses 
may  be  met  with  which  pays  out  in  a  given  year  more  money 
for  "accrued  interest  on  investments  purchased"  than  it  re- 
ceives as  interest  on  securities  held  as  investments  and  as 
accrued  interest  on  securities  sold.  When  such  a  case  is  met 
with  report  the  excess  payment  on  one  of  the  lines  of  P  77 
after  a  descriptive  title.  For  full  directions,  see  instructions  for 
R  9,  under  title  "  Special  instructions  for  exceptional  cases." 
pages  60  and  61. 


124     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

Inquiry  78. 

TTnclassified.— On  the  lines  of  R  78  and  P  78  report  all  revenue 
receipts  and  cost  payments  which  you  are  unable  to  assign 
under  the  instructions  to  any  particular  line  of  the  schedule. 
All  amounts  reported  after  inquiry  78  should  &e  accompanied 
with  fully  descriptive  NOTES,  so  that  the  office  map  intelli- 
gently decide  their  final  distribution, 

X.  Public  Sebvice  Enterprises. 

DEFINITIONS. 

Public  utilities.— The  Bureau  of  the  Census  employs  the  term 
public  utilities  as  a  common  designation  for  those  utilities 
which  in  cities  are  provided  principally  by  governments  or  by 
persons  or  corporations  enjoying  special  uses  of  or  privileges  in 
the  streets  and  alleys.  Among  such  utilities  are  water,  light, 
heat,  power,  street  railway  service,  and  telephone  service. 

Enterprise.— The  Bureau  of  the  Census  in  its  statistics  of 
munibipal  finance  uses  the  word  enterprise  as  a  technical  desig- 
nation of  the  departments  and  offices  of  a  city  which  are  estab- 
lished and  maintained  for  the  specific  and  sole  purpose  of  fur- 
nishing the  city  or  the  public,  or  the  city  and  the  public,  with 
some  public  utility  as  above  defined,  or  some  other  service  or 
commodity. 

Municipal  service  enterprises  are  those  departments  or  ofllces 
of  a  city  which  are  organized  mainly  for  the  purpose  of  fur- 
nlshlng  the  city  with  some  public  utility  or  with  some  service 
which  most  cities  obtain  from  or  through  private  enterprises. 

Municipal  service  enterprises  being  operated  principally,  if 
not  exclusively,  for  providing  the  various  departments  and 
ofl5ces  with  specified  services,  the  accounts  and  reports  of  these 
enterprises  can  best  be  treated  through  a  distribution  account, 
which  shows  the  transactions  of  the  enterprise  and  the  distri- 
bution of  current  costs  of  operation  to  the  functional  activities 
of  the  city.  Census  schedule  G  20  is  arranged  for  reporting  the 
accounts  of  these  enterprises  in  that  manner.  To  that  end  pro- 
vision is  made  for  presenting  a  summary  of  the  expenses  and 
outlays  of  these  enterprises  in  Exhibit  C,  which  exhibit  shows 
the  distribution  of  the  expenses  to  the  several  departments  and 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      125 

accounts  according  to  the  utilities,  services,  and  materials  re- 
ceived by  such  departments  and  accounts.  For  method  of  report- 
ing these  payments  and  receipts  see  instructions  for  Exhibit  C, 
pages  140  and  141. 

Public  service  enterprises. — Under  the  head  of  "  public  service- 
enterprises"  the  Bureau  of  the  Census,  in  its  financial  statis- 
tics of  cities,  includes  those  departments  or  offices  of  a  city 
which  are  organized  for  the  purpose  of  providing  the  public, 
or  the  public  and  the  city,  with  some  utility.  Enterprises 
such  as  water  supply,  gas  supply,  electric  light  systems,  subways 
for  wires  and  cars,  or  other  enterprises  which  provide  public 
utilities,  may  also  be  spoken  of  as  "  industries."  The  compensa- 
tion obtained  by  public  service  enterprises  for  the  utilities  fur- 
nished is  always  determined  primarily  by  considerations  of 
public  policy. 

Receipts  from  public  service  enterprises. — After  inquiries  81 
to  90  report  the  classified  receipts  of  public  service  enter- 
prises. In  reporting  fees  and  charges  for  services,  rents,  and 
sales  observe  the  same  general  rules  as  for  departmental  re- 
ceipts similarly  designated.  In  reporting  other  receipts  of 
enterprises  observe  the  following  special  instructions: 

Rates. — The  word  "  rates "  is  a  generic  term  generally  ap- 
plied to  the  revenue  of  water  supply,  gas  supply,  electric  light 
systems,  or  similar  enterprises  which  is  derived  from  the  sale 
of  their  respective  utilities. 

Tolls. — "  Toll "  is  the  most  common  designation  of  charges 
made  by  bridges  and  roads  for  passing  over  or  using  the  same. 

Manufactures. — The  Bureau  of  the  Census  uses  the  word 
"  manufactures  "  as  a  specific  designation  of  receipts  from  the 
sale  of  articles  produced  by  a  manufacturing  enterprise. 

Rates,  tolls,  and  manufactures  should  be  reported  in  the 
column  "  other  sources  "  and  be  accompanied  with  side  NOTES 
on  the  schedule  giving  the  correct  designation  of  the  amounts 
thus  reported. 

Permits. — Amounts  received  from  the  issue  of  permits  by 
l>ublic  service  enterprises  are  to  be  reported  after  the  inquiries 
for  individual  enterprises,  and  not  after  R  5  e;  they  should  be 
included  in  the  column  for  "  fees  and  charges  for  services  "  and 
be  accompanied  with  side  NOTES  calling  attention  to  the 
amounts  thus  included. 


I 


126     INSTRUCTIONS  TO  CLERKS  .\ND  SPECIAL  AGENTS. 

Payments  for  public  service  enterprises.— lieport  after  P  81 
to  90  in  the  appropriate  columns  all  payments  for  the  operation, 
maintenance,  purchase,  construction,  and  extension  of  each  en- 
terprise. The  column  •'miscellaneous"  should  include  for 
cities  maintaining  an  office  of  supplies  the  value  of  fuel  and 
other  supplies  consumed  and  charged  as  expenses.  For  other 
cities  it  should  include  payments  for  such  materials  purchased, 
whether  consumed  during  the  year  or  not.  In  case  the  city 
includes  in  the  operating  expenses  of  any  of  its  public  service 
enterprises  allowances  for  (1)  interest  on  the  value  of  the  sys- 
tem, (2)  depreciation,  (3)  taxes,  or  (4)  one  or  more  of  such 
allowances,  report  them  as  follows,  and  accompany  such  re- 
ports with  NOTES  calling  attention  to  the  amount  of  each  of 
these  three  classes  of  expenses  thus  reported: 

Interest  on  value  of  plant.— Report  interest  charged  as  an 
expense  of  the  public  service  enterprise  in  the  column  "  service 
transfers"  and  balance  the  same  by  the  report  of  an  equai 
amount  after  R  9  e  and  R  9  ^7. 

Depreciation  in  the  value  of  plant.— If  an  enterprise  for 
which  a  given  amount  of  depreciation  is  charged  as  operating 
expense  during  the  fiscal  year  has  made  payments  for  outlays 
during  the  year  equal  to  or  exceeding  the  amount  of  depreciation 
allowance,  deduct  the  current  depreciation  charge  from  the 
outlay  payment  and  report  the  same  in  the  columns  "  salaries 
and  wages  "  and  "  miscellaneous  "  under  "  expenses,"  and  report 
the  excess  of  payments  for  outlays  over  depreciation  in  the 
column  "for  outlays"  and  Exhibit  A. 

If  the  payments  for  outlays  are  less  than  the  depreciation 
allowed,  report  the  total  for  outlays  in  the  columns  for  "  salaries 
and  wages"  and  "miscellaneous"  under  "expenses,"  and  the 
balance  in  the  column  *'  service  transfers "  under  "  expenses." 
The  amount  so  charged  in  column  "  service  transfers  "  should  be 
balanced  by  an  entry  after  R  103  c  and  marked  in  footnote,  or 
otherwise,  as  "  service  transfer  for  depreciation."  In  the  first 
case  above  mentioned,  if  the  local  reports  for  outlays  separate 
the  payments  therefor,  so  as  to  permit  the  preparation  of  Ex- 
hibit A,  prorate  all  the  payments  proportionate  to  the  amount 
of  the  outlays  charged  as  expenses  and  those  retained  as  an 
outlay  charge,  and  so  report  them  on  the  schedule  after  P  81 
to  P  90  and  in  Exhibit  A. 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      127 

Taxes  on  value  of  plant. — If  a  given  city  carries  in  its  ac- 
counts of  the  operating  expenses  of  a  public  service  enterprise 
an  allowance  for  taxes,  report  the  amount  of  such  allowance  in 
column  "  service  transfers "  on  the  appropriate  line  of  Divi- 
sion X,  and  balance  the  same  with  an  entry  after  R  105. 
Amounts  thus  reported  after  R  105  should  be  marked  by  a  foot 
or  Bide  NOTE  with  the  words  "  for  taxes." 

Inquiry  84. 

Markets  and  public  scales. — Report  in  the  column  "fees  and 
charges  for  services "  all  amounts  received  from  services  of 
weighmaster  and  measurer;  and  as  rents  report  all  amounts 
received  for  space  in  market  buildings  or  in  the  streets  adjacent 
thereto  or  in  so-called  curb  markets.  (See,  also,  instructions 
for  R  7  6,  page  57.) 

Inquiries  88  to  90. 

Other  enterprises. — On  blank  lines  88  to  90  report  the  pay- 
ments for  public  service  enterprises  such  as  public  subways  for 
street  traffic,  public  slaughterhouses,  bureaus  of  forest  service, 
or  public  service  enterprises  organized  to  care  for  trees  in 
public  parks  and  private  grounds,  etc.  If  more  lines  are  needed 
use  those  for  any  enterprises  mentioned  on  the  schedule  that  are 
not  represented  in  the  city.  Do  not,  however,  report  on  these 
lines  any  transactions  affecting  general  real  estate,  or  other 
property  which  is  classified  as  constituting  an  investment,  or 
electric  light  systems  that  only  furnish  light  to  city,  classified 
as  a  municipal  service  enterprise.  (See  pages  ?1  and  32.  See, 
also,  instructions  for  investment  funds  and  investments,  inquiry 
92,  which  follow.) 

XI.  Funds. 

Inquiry  P  92  is  arranged  for  reporting  the  expenses  of  cities 
incurred  in  managing  their  investment  funds  and  general  in- 
vestments not  connected  with  any  funds;  while  inquiry  93  is 
arranged  for  reporting  the  expenses  incurred  in  connection  with 
the  management  of  public  trust  funds  for  municipal  uses.  The 
earnings  of  these  funds  are  to  be  reported  after  R  8  and  B  9^ 


ML 


128     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

and  their  payments  for  the  purchase,  and  receipts  from  the  sale, 
of  investments  are  to  be  reported  after  inquiries  100  &  and  c 

XII.  Interest  Payments. 
Inquiry  95. 

Interest. — Lines  a,  6,  and  c  of  inquiry  95  are  arranged  for 
reporting  the  net  amount  of  interest  payments  on  municipal 
debt  obligations  classified  by  the  principal  classes  of  obligations 
on  which  paid. 

Primary  schedule  reports. — On  lines  o,  h,  and  c  report  on  the 
primary  schedule  G  20  for  the  city  corporation  the  "net** 
payments  by  that  corporation  for  interest  on  the  three  classes 
of  debt  obligations  mentioned,  and  on  line  d  report  the  sum  of 
tliose  payments.  Before  reporting  any  amount  as  above  directed 
or  lines  a  and  &,  inquire  whether  the  city  corporation  has  during 
the  given  year  received  any  accrued  interest  on  original  sales  or 
issues  of  debt  obligations ;  and  if  it  received  such  receipts,  report 
their  aggregate  amount  after  P  and  R  102  c.  In  addition,  sub- 
tract the  total  of  such  accrued  iuterert  on  each  class  of  obliga- 
tion from  the  ascertained  total  payments  for  such  class  and 
report  the  remainder  on  lines  P  95  a,  6,  and  c,  according  to  the 
character  of  the  obligations  on  which  paid. 

Prepare  similar  reports  of  interest  payments  on  supplemental 
schedules  for  divisions  of  the  city  government  other  than  the 
city  corporation. 

Consolidated  schedule  report. — On  the  consolidated  schedule 
O  20  for  the  government  of  the  city,  add  to  the  amounts  re- 
ported on  the  primary  schedule  for  the  city  corporation  after 
P  95  and  P  and  R  102  e,  all  corresponding  amounts  reported 
on  the  supplemental  schedules  for  the  divisions  of  the  govern- 
ment of  the  city  other  than  the  city  corporation. 

Interest  transfer  payments. — Line  95  e  is  provided  for  sum- 
ming up  the  interest  included  on  line  d  that  is  shown  on  the 
books  and  accounts  of  sinking,  investment,  and  public  trust 
fiinds  for  municipal  uses  as  having  been  received  as  interest  on 
city  securities  held  by  those  funds  as  investments.  These  arc 
amounts  which  like  all  other  transfer  payments  do  not  decrease 
the  cash  in  the  combined  treasury  of  the  government  of  the  city. 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      129 

The  net  amount  of  such  interest  transfer  payments  included 
after  P  95  d  is  the  same  as  that  reported  after  R  9  g  less  any 
amount  reported  after  R  9  e.  (See,  also,  instructions  for  U  d  g, 
page  60.) 

The  amount  to  be  reported  on  line  P  95  /  is  the  difference 
between  the  amounts  reported  after  P  95  d  and  P  95  e. 


SUMMARY   OF  REVENUES,   EXPENSES,   OUTLAYS,  AND 

INTEREST. 

Inquiry  96. 

Inquiry  96  is  arranged  for  summing  up  and  analyzing  re- 
ceipts of  cities  from  revenues  and  their  payments  of  expenses, 
Interest,  and  outlays,  so  as  to  eliminate  all  duplications  in  the 
amounts  reported  under  the  foregoing  instructions  after  in- 
quiries 1  to  95,  and  to  show  the  net  amount  of  revenues  re- 
cei\ed  and  the  net  costs  of  government. 

The  amounts  to  be  reported  on  line  96  a  with  the  title  "  ag- 
gregate receipts,"  or  **  aggregate  payments,"  are  the  totals  re- 
ported as  receipts  and  payments  after  inquiries  1  to  95. 

Report  after  R  96  6,  "service  and  interest  transfers,"  the 
sum  of  the  amounts  reported  after  R  8  /  and  R  9  f?.  «nd  in 
column  "  service  transfers,"  after  R  13  to  R  91.  Report  after 
P  96  &  the  sum  of  the  amounts  given  (1)  after  P  95  e;  (2)  in 
column  "service  transfers"  after  P  13  to  P  94;  (3)  in  Exhibit 
A  for  outlays,  in  column  "service  transfers,"  together  with  (4) 
an  amount  equal  to  the  service  transfer  receipts  reported  after 
R  76,  as  per  instructions  for  inquiry  76  under  title  "  service 
transfer  payments;"  page  122. 

The  amount  to  be  reported  on  line  P  96  c  is  the  difference 
between  the  amounts  reported  after  P  and  R  103.  (See  in- 
structions for  those  inquiries,  pages  135  and  136.) 

The  amount  to  be  reported  after  R  96  c  is  the  difference  be- 
tween the  amount  reported  after  R  96  a  and  the  amount  re- 
ported after  R  96  6.  In  like  manner,  the  amount  to  be  reported 
after  P  96  d  is  the  difference  between  the  amount  reported  after 
P  96  a  and  the  sum  of  the  amounts  reported  after  P  96  b  and  c. 

The  amount  to  be  reported  after  R  96  d  and  P  96  e  is  the 
difference  betwen  the  amounts  recorded  by  the  foregoing  in- 

42099°— 18 9 


H- 


130     I^STRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

structions  after  R  96  c  and  P  96  d.  If  the  amount  recorded 
after  R  96  c  is  the  greater,  the  excess  should  be  reported  after 
R  96  d ;  while  if  the  excess  be  one  of  payments,  it  should  be 
reported  after  P  96  e. 

In  computing  the  amount  to  be  reported  after  R  96  e  or  P 
96  /,  first  obtain  the  net  receipts  from  revenue  as  above  di- 
rected, and  then  the  net  payments  of  expenses  and  interest,  as 
follows:  From  the  total  of  expenses  and  interest,  as  recorded 
after  P  13  to  P  95,  subtract  the  sum  of  (1)  the  service  transfers 
recorded  after  P  13  to  P  93;  (2)  the  amounts  of  transfers  re- 
ported in  column  "net  interest  payments"  after  P  95  e;  (3) 
service  transfer  payments  recorded  in  Exhibit  C;  and  (4) 
amounts  to  balance  the  service  transfer  receipts  included  after 
r  76,  as  per  instructions  relating  to  that  inquiry,  page  121.  Find 
the  difference  between  the  net  revenue  receipts  on  the  one  side 
and  the  sum  of  the  net  payments  of  expenses  and  interest  on  the 
other,  and  report  the  excess  after  R  96  e  if  the  net  revenue 
receipts  are  the  greater  and  after  P  96  /  if  the  net  payments  are 
the  greater. 

RECEIPTS  FROM  ISSUE  AND  PAYMENTS  FOR  REDEMP- 
TION OF  MUNICIPAL  DEBT  OBLIGATIONS. 

Inquiry  97. 

Inquiry  R  97  a  to  ^  Is  arranged  for  securing  a  classified  sum- 
mary of  receipts  of  cities  from  municipal  debt  obligations 
Issued  or  otherwise  incurred  during  the  year;  and  inquiry  P 
97  a  to  g,  for  securing  a  similar  classified  summary  of  the  debt 
obligations  that  were  redeemed  or  canceled.  In  the  appropriate 
columns  of  the  different  lines  report  the  par  value  of  the  debt 
obligations  redeemed,  canceled,  issued,  or  incurred,  together 
with  the  premium  and  discounts  that  were  secured  or  granted 
iE  the  transactions  and  the  resulting  net  receipt-*  and  net  pay- 
ments. The  classification  of  the  receipts  and  payments  should 
be  a  condensation  of  that  employed  on  schedule  G  22,  and  the 
sums  of  the  amounts  reported  in  the  columns  "par  value** 
after  R  and  P  97  should  be  identical  with  those  reported  in 
the  corresponding  column  of  G  22. 

Report  on  line  97  d  of  receipts  an  amount  equal  to  the  sum 
of  the  warrants  issued  and  claims  allowed  during  the  year 


\ 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.     131 

but  not  paid  at  its  close,  and  on  the  same  line  of  payments  an 
amount  equal  to  the  sum  of  all  warrants  and  audited  claims 
of  the  preceding  year  that  were  unpaid  at  the  beginning  of 
the  year  and  were  paid  during  the  year.  (See  "sources  and 
character  of  data,"  pages  15  to  18.) 

On  line  97  e,  **  outstanding  judgments,**  report  an  amount  on 
the  receipt  side  equal  to  the  aggregate  of  final  judgments  ren- 
dered against  the  city  during  the  year  which  had  not  been  paid 
at  the  close  of  the  year,  and  on  the  same  line  on  the  payment 
side  the  amount  of  judgments  outstanding  at  the  beginning 
of  the  year  that  are  paid  during  the  year.  (See,  also,  instruc- 
tions for  P  77  a.) 

All  amounts  reported  after  R  97  /  or  P  97  /  should  be 
accompanied  with  NOTES  fully  descriptive  of  the  amount  and 
character  of  each  class  of  obligation  for  which  such  reports 
were  made,  unless  fully  described  on  schedule  G  22. 

The  amounts  to  be  reported  on  line  ^r  of  R  or  P  97  are  the 
sums  of  the  amounts  recorded  on  the  preceding  lines  of  the 
same  inquiries. 

The  amounts  to  be  reported  on  line  h  of  inquiry  97  are  the 
sums  of  the  amounts  recorded  on  schedules  G  23,  G  24,  and 
G  25  as  payments  to  the  divisions  of  the  government  of  the 
city  for  city  bonds  purchased  by  the  sinking,  investment,  and 
public  trust  funds  for  municipal  uses  from  those  divisions,  or 
the  receipts  by  those  funds  from  city  bonds  sold  by  them  to 
such  divisions.    The  amounts  to  be  reported  may  be  computed 

as  follows: 

Report  after  R  97  ft  (1)  the  sum  of  the  amounts  reported 
on  schedule  G  23  after  inquiries  13  a  and  14  a,  less  the  sum 
of  the  amount  reported  on  the  same  schedule  after  inquiry  4  o, 
and  the  net  amount  reported  after  2  a,  &,  and  c  of  Division 
C;  and  (2)  the  algebraic  sum  of  the  amounts  reported  after 
the  corresponding  inquiries  of  schedules  G  24  and  G  25. 

Report  after  P  97  ft  (1)  the  sum  of  the  amounts  reported  on 
schedule  G  23  after  inquiries  1  a  and  2  a,  less  the  sum  of  the 
amounts  reported  on  the  same  schedule  after  inquiry  16  a  and 
inquiry  1  a,  6,  and  c  of  Division  C;  and  (2)  the  algebraic  sum 
of  the  amounts  reported  after  the  corresponding  inquiries  of 
schedules  G  24  and  G  25. 


I  I 


132     I^'STRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

Subtract  the  amount  recorded  on  lines  97  h  from  those 
recorded  on  lines  97  g,  and  write  the  difference  on  line  97  i 
The  difference  between  R  97  i  and  P  97  i  should  be  recorded 
after  R  97  ;  if  the  net  receipts  thus  obtained  are  greater  than 
the  net  payments,  and  after  P  97  ;  if  the  net  payments  are  the 
greater. 

RECEIPTS  AND  PAYMENTS  IN  AGENCY,  TRUST  INVEST- 
MENT, AND  ACCOUNTING   TRANSACTIONS. 

INQUTBY  98. 

Eeceipts  for  other  civil  divisions.— On  the  various  lines  of 
R  98  report  in  the  columns  provided  therefor  all  receipts  by  the 
city  corporation  and  the  other  divisions  of  the  government  of 
the  city  from  taxes,  licenses,  and  other  sources,  for  other  civil 
divisions,  classifying  these  receipts  substantially  as  called  for 
by  inquiries  R 1  to  R 12  of  municipal  revenue,  including  with  the 
receipts  so  reported  after  R  98  all  amounts  that  have  accrued  as 
penalties,  interest,  etc.,  when  such  amounts  are  for  the  credit  of 
the  other  civil  divisions;  otherwise  they  are  not  to  be  so 
reported.  (See,  also,  instructions  on  page  44,  with  reference  to 
<*olIectors'  fees,  and  for  computing  amounts  to  be  reported  after 
R  1  to  R  8  and  R  98 ;  see,  also,  instructions  for  schedule  G  27, 
page  164.) 

Payments  to  other  civil  divisions.— Report  on  the  various 
lines  of  P  98  all  payments  to  other  civil  divisions  of  taxes  and 
other  dues  collected  by  the  city  for  those  divisions,  and  whose 
receipts  are  by  the  foregoing  instructions  to  be  reported  after 
R  98. 

Inquiry  99. 

Receipts  and  payments  for  objects  of  trust.— Report  after 
R  99  a,  &,  and  c  all  amounts  received  as  income  from  invest- 
ments, as  deposits  or  in  other  manner,  for  the  three  classes 
of  trusts  mentioned  by  the  lines  of  inquiry  99;  and  after  P  99  a, 
h.  and  c  report  the  payments  for  the  objects  of  those  funds.  In 
this  connection  note  the  instructions  for  schedules  G  25,  G  26 
flnd  G  27  OD  pages  152  to  156,  and  the  instructions  for  the  next 
inquiry. 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      133 

Inquiry  100. 

Sale  and  purchase  of  investments.— On  the  lines  a  to  e  of 
R  100  report  the  net  receipts  from  the  sales  of  bonds,  stocks, 
and  other  property  held  as  investments  by  the  various  funds 
having  investments,  and  on  the  line  /  of  the  same  inquiry 
report  the  net  receipts  from  the  sales  of  investments  not  be- 
longing to  any  fund.  Among  the  investments  of  this  latter  class 
are  railroad  and  other  stocks  held  by  the  city,  as  Cincinnati 
holds  stock  in  the  Cincinnati  Southern  Railway,  and  miscel- 
laneous real  proiierty  owned  by  the  city  but  not  used  for  general 
municipal  purposes  and  not  belonging  to  any  fund.  The 
income  from  these  investments  is  to  be  reported  after  R  8  6 
and  R  9  &,  and  the  expenses  incidental  to  these  investments 

after  P  92. 

Payments  for  the  purchase  of  investments  are  to  be  reported 
on  the  various  lines  of  P  100.  These  payments  are  in  all  cases 
to  be  net,  or  the  par  value  plus  premiums  and  less  discounts. 
The  method  of  reporting  receipts  and  payments  after  inquiry 
100  as  net  will  cause  the  aggregate  of  the  amounts  reiiorted  on 
consolidated  schedule  G  20  to  differ  somewhat  from  the  sum  of 
the  totals  reported  on  the  schedules  to  be  consolidated. 

Inquiry  101. 

Eeceipts  and  payments  on  supply  account. — When  a  city  main- 
tains a  supply  department  and  expenses  and  outlays  are 
charged  with  supplies  when  they  are  drawn  on  requisition,  and 
not  when  the  supplies  are  purchased  and  paid  for,  report  after 
R  101  an  amount  equal  to  the  excess  of  the  supplies  issued  upon 
requisition  over  the  payments  for  such  supplies,  and  report 
after  P  101  the  excess  paid  for  supplies  over  the  amount  of 
supplies  issued  upon  requisition. 

When  the  accounts  with  supplies  are  so  kept  as  to  distribute 
the  cost  of  handling  them  and  thus  include  the  salaries  and 
expenses  of  purchasing  agents,  those  for  commissioner  or  board 
of  supplies,  rent  of  storeroom,  heat,  light,  etc.,  the  amount  to  be 
reported  after  R  101  is  the  decrease  in  the  appraised  stock  of 
supplies  on  hand  at  the  beginning  and  close  of  the  year,  and 
that  which  is  to  be  reported  after  P  101  is  the  increase  in  the 
appraised  value.    The  diflerence  between  this  appraised  value 


i 


134     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

at  the  close  of  the  year  and  the  balance  of  the  account,  includ- 
ing the  distribution  of  expenses,  should  be  reported  as  pre- 
viously described,  on  one  of  the  lines  of  inquiry  76  as  a  receipt 
or  payment,  as  directed  in  instructions  for  that  inquiry,  pages 
120  to  122.  Note  especially  the  instructions  foi  reporting  an 
excess  after  R  76,  page  121.  Include  among  amounts  reported 
after  P  101  all  amounts  paid  by  school  authorities  for  school 
books  and  other  supplies  purchased  by  them  and  sold  in  part  to 
pupils  and  in  part  to  dealers,  less  the  value  of  books  and  sup- 
plies furnished  free  to  pupils,  which  should  be  included  among 
the  expenses  of  schools  after  P  66. 

INQUIBY  102. 

Receipts  In  correction  of  error.— All  receipts  in  correction  of 
erroneous  payments,  including  those  which  represent  canceled 
warrants,  should  be  deducted  from  the  class  of  payments  in 
which  the  error  was  made;  in  the  case  of  canceled  warrants, 
from  the  account  for  which  the  warrLnt  was  issued  in  pay- 
ment; provided  only  there  are  sufficient  payments  of  that  class 
In  the  current  year  to  balance  the  given  receipts.    When  there 
are  sufficient  payments  of  the  class  mentioned,  report  the  re- 
ceipts for  correction  of  erroneous  payments  after  R  102  a,  and 
the  amount  deducted  from  those  payments  after  P  102  6,  and 
the  payment  of  the  canceled  warrants  after  P  97  d,  if  those 
warrants  were  for  a  prior  year.     If  the  receipt  is  for  the  cor- 
rection of  a  payment  of  a  prior  year  and  there  is  no  payment 
for  the  same  object  or  purpose  in  the  current  year,  or  the  pay- 
ments for  that  object  are  less  in  amount  than  the  receipts  in 
correction  of  error,  report  the  receipt  or  its  excess  over  the  pay- 
ments on  one  of  the  iines  of  R  77,  and  report  after  R  and  P  102 
an  amount  equal  to  the  payments  of  the  current  year  for  the 
given  purpose. 

When  warrants  of  prior  years  are  canceled  and  the  objects 
for  which  the  warrants  were  issued  can  not  be  ascertained,  re- 
port the  amount  of  the  cancellation  with  a  descriptive  title 
after  R  77,  unless  the  cancellation  is  made  several  pears  after 
the  issue  of  the  warrant,  in  which  case  the  payments  for  the 
cancellation  are  to  be  balanced  by  receipts  after  R  Q  d,  for 
which  see  instructions,  page  55. 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      135 

Payments  for  the  correction  of  errors. — Payments  In  correc- 
tion of  receipts  in  error  should  be  reported  in  the  same  general 
manner  as  described  above  for  receipts  in  correction  of  error. 
Payments  balanced  by  contrareceipts  are  to  be  reported  after 
P  102  a,  and  the  balance  after  R  102  6.  Payments  not  balanced 
by  contrareceipts  in  the  current  year  are  to  be  reported  on  one 
of  the  lines  of  P  77. 

Accrued  interest  on  original  issues  of  debt  obligations. — Re- 
port after  R  102  c  all  receipts  for  accrued  interest  on  original 
issues  or  sales  of  the  debt  obligations  of  the  city  corporation 
and  the  other  divisions  of  the  government  of  the  city,  and  after 
P  102  c  report  a  like  amount  after  deducting  the  same  from  the 
total  payments  by  all  divisions  of  the  city  government  of  inter- 
est on  the  city  debt. 

Accrued  interest  on  investments  purchased. — Include  after 
P  102  d  and  also  after  R  102  d  an  amount  equal  to  the  interest 
reported  on  consolidated  schedule  G  23  as  "  accrued  interest  on 
investments  purchased,"  provided  the  same  fund  reports  re- 
ceipts as  interest  on  investments  owned  or  as  accrued  interest 
on  investments  sold  equal  to  such  payments.  (See  under  R  9, 
page  60,  instructions  for  reporting  the  excess  of  th?  receipts  men- 
tioned over  payments  specified.)  If  the  amounts  reported  as 
interest  receipts  on  consolidated  schedule  G  23,  after  inquiries 
3  and  7,  are  less  than  those  reported  after  inquiry  15,  include 
after  R  and  P  102  d  an  amount  equal  to  the  sum  of  the  amounts 
reported  after  inquiries  3  and  7  and  report  the  excess  of  inquiry 
15  after  P  77.     (See  pages  60  and  123.) 

Include  after  R  and  P  102  cf,  in  addition  to  the  foregoing, 
all  amounts  reported  on  schedule  G  24  after  inquiry  14,  and  on 
schedule  G  25  after  inquiry  15,  subject  to  the  provision  stated 
above  for  schedule  G  23,  and  report  excess  of  receipts  after  R  9 
and  excess  of  payments  after  P  77,  as  directed  above. 

Inquiby  103. 

Receipts  offsetting  outlay  payments. — Report  after  R106a 
and  c  all  receipts  from  sales  or  from  charges  for  services  that 
are  by  the  local  authorities  credited  to  outlay  accounts  or  con- 
sidered by  such  authorities  as  offsets  to  the  cost  of  some  par- 
ticular public  construction  for  which  payments  are  reported. 


If '  i 


f 


J 


136     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

On  line  R  103  b  report  all  receipts  from  insurance  adjustments 
and  from  other  adjustments  of  damage  to  city  property  when 
the  cost  of  replacing  the  damaged  or  destroyed   property   is 
charged  as  an  outlay;  otherwise  report  it  as  a  receipt  from 
"other  sources"  on  the  line  for  the  department  or  account 
tiffected.    All  amounts  that  are  reported  after  R  103  a  under  the 
foregoing  instructions  can  and  must  be  deducted  from  the  out- 
lay account  to  which  credited  and  the  outlay  reported  less  the  de- 
duction.   The  amount  deducted  should  be  reported  after  P  103  a. 
All  amounts  reported  after  R  103  c  can  and  should  be  treated 
in  the  same  general  way,  other  than  service  transfer  receipts 
on  depreciation  account.     Sometimes  these  charges  can  be  de- 
ducted from  the  corresponding  outlay  payments  and  when  they 
can  they  should  be  so  deducted;  when  they  can  not  there  will 
appear  after  P  103  c  only  that  amount,  if  any,  that  could  be 
deducted  from  the  proper  outlay  payment.    Amounts  reported 
after  R  103  &,  like  the  depreciation  charge,  sometimes  are  and 
sometimes  are  not  to  be  deducted  from  their  proper  outlay  ac- 
counts.   When  they  can  be  thus  deducted  they  should  be  and 
report  made  as  in  the  case  of  sales  after  P  103  6.    When  they 
can  not  be  deducted  they  should  be  treated  as  in  the  case  of 
depreciation  charges  partially  balanced  or  not  balanced  at  all 
by  the  outlay  payments. 

Sales  of  real  property.— Amounts  received  from  the  sales  of 
real  property,  exclusive  of  that  held  as  an  investment,  should 
be  included  on  the  line  R  103  a.  If  the  sales  of  real  property 
that  had  belonged  to  any  department  or  office  of  the  city  are 
balanced  by  payments  on  outlay  account  for  the  same  depart- 
ment, the  amount  received  should  be  deducted  from  the  amount 
reported  as  outlay  after  the  particular  department,  and  such 
amount  included  in  the  answer  to  P  103  a;  in  other  cases,  pro- 
ceed as  directed  in  the  case  of  amounts  reported  after  R  103  ft 
and  c. 

The  difference  between  the  total  amounts  reported  after  R  103 
and  P  103  is  to  be  entered  on  line  P  96  c,  and  with  the  service 
transfer  payments  and  payments  for  accrued  interest  deducted 
from  the  aggregate  payments  for  governmental  costs  to  ascer- 
tain the  net  payments  for  such  costs. 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      137 
INQUIBIES  104  TO  106. 

Accounting  credits  and  debits.— After  inquiries  104,  105,  and 
106  are  to  be  reported  all  accounting  credits  and  debits  re- 
corded in  city  accounts  other  than  those  described  above  in 
the  instructions  for  service  and  interest  transfers  and  service 
transfers  on  account  of  depreciation  and  taxes  on  public  service 
and  municipal  service  enterprises.  The  minor  transfer  receipts 
and  payments  are  to  be  reported  after  inquiry  104.  The  cash 
transfer  receipts  and  payments  between  individual  divisions 
and  funds  of  the  government  of  the  city  are  to  be  reported 
with  descriptive  designations,  giving  the  name  of  the  receiving 
and  paying  divisions  after  inquiry  105,  and  other  accounting 
credits  and  debits  after  inquiry  106.  All  amounts  reported  after 
inquiry  106  should  be  accompanied  with  descriptive  NOTES 
fully  explaining  the  character  of  the  transactions  involved  in  the 
reports.  The  amount  reported  after  R  104  and  R  106  should 
always  equal  that  reported  after  P  104  and  P  106. 

INQUIBY  108. 

Cash  on  hand  at  close  of  year.— Cash  on  hand  at  the  beginning 
and  close  of  the  year  in  the  treasury  to  the  credit  of  the  sev- 
eral divisions  and  funds  of  the  government  of  the  city  should 
be  given  in  detail  after  inquiry  108.  On  the  blank  lines  should 
be  written  the  names  of  the  various  divisions  of  the  government 
for  which  reports  are  secured,  and  in  the  proper  column  should 
be  given  the  amount  of  cash  of  each  fund  of  the  division.  In 
accompanying  NOTES  show  in  detail  for  each  schedule  the 
amounts  included  in  the  total  for  inquiry  108. 


T 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      139 


T 


INSTRUCTIONS  FOR  EXHIBITS. 


Exhibit  A.— PAYMENTS  FOE  OUTLAYS. 
Report  in  Exhibit  A  a  detailed  classification  of  the  payments 
for  outlays  subject  lo  the  modifications  stated  on  pages  35  and 
36  for  segregating  the  payments  for  expenses  in  the  columns 
provided  therefor.  In  this  connection  observe  that  complete 
reports  of  service  transfers  must  always  be  shoion  in  Exhibit 
A,  even  though  no  separate  reports  are  made  for  "  salaries  and 
wages,"  "  contracts,"  etc. 

The  numbers  of  the  inquiry  after  which  the  outlay  payments 
appear  in  the  main  portion  of  the  schedule  should  always  be 
entered  in  the  first  column  of  the  several  lines  of  the  exhibit. 
In  the  column  "contracts"  enter  payments  for  all  work  per- 
formed under  contract,   whether  for  excavating,   teaming,   or 
for  the  complete  construction  of  a  public  improvement.     Pay- 
ments for  materials  purchased  on  contract  are  not,  however,  to 
be  entered  in  the  column  with  that  designation,  but  in  the  col- 
umn "  miscellaneous,"  in  which  are  to  be  reported  all  payments 
for  outlays  that  can  not  be  assigned  to  other  columns.    If  the 
city  charges  interest  on  any  bond  issue  to  outlay  account,  in- 
clude such  interest  charge  in  the  column  "service  transfers," 
and  balance  the  same  by  a  receipt  after  R  9  e,  and  call  atten- 
tion to  the  fact  and  state  the  amount  of  such  interest  transfers 
In  NOTES.    The  amount  included  in  the  column  "  total  "  should 
for  every  line  equal  the  sum  of  the  amounts  reported  in  other 
columns  and  also  be  identical  with  the  amount  shown  in  the 
column  "  for  outlays  "  of  the  corresponding  inquiry  of  the  main 
portion  of  the  schedule,  except  in  the  cases  where  no  details  are 
reported  other  than  those  for  service  transfers. 


Exhibit    B. 


-METHODS    OF    FINANCING 
REPLACEMENTS. 


OUTLAYS    AND 


Exhibit  B  is  provided  for  securing  reports  of  the  methods 
of  financing  the  costs  of  the  more  permanent  structures  and 
(138) 


acquisitions  of  cities,  the  payments  for  which  are  reported  in 
the  main  portion  of  the  schedule  in  the  column  "  for  outlays," 
and  also  for  securing  like  reports  for  the  costs  of  those  public 
improvements  that  owing  to  the  fact  that  they  are  replacements 
are  reported  in  the  same  portion  of  schedule  G  20,  in  the 
column  "  for  expenses."  In  both  cases  the  numbers  of  the  main 
schedule  inquiries  are  to  be  entered  on  the  lines  of  the  exhibit 
in  the  column  provided  therefor. 

Payments  for  outlays.— The  amount  to  be  entered  under  "  pay- 
ments for  outlays,"  in  the  column  "  total,"  should  in  every  case 
be  identical  with  that  recorded  for  the  same  numbered  inquiry 
in  Exhibit  A.  The  three  other  columns  are  provided  for  show- 
ing the  sources  of  receipts  from  which  the  payments  for  outlays 
are  made.  Include  in  the  column  "special  assessments"  all 
payments  for  outlays  included  in  the  column  "  total "  that  are 
met  from  (1)  special  assessments  collected  in  prior  years;  (2)  ^ 
special  assessments  collected  in  current  year;  (3)  special  as-' 
sessments  to  be  collected  in  subsequent  years;  and  (4)  proceeds 
of  special  assessment  bonds  issued  in  prior  years  or  in  the 
current  year,  to  be  met  from  special  assessments  of  the  current 

or  future  years. 

In  the  column  "  general  bonds  "  report  all  payments  for  out- 
lays included  in  the  column  "total"  that  are  met  (1)  from  the 
proceeds  of  general  bonds  already  issued,  and  (2)  from  those 
that  are  to  be  issued  in  the  future.  In  the  column  "revenue" 
report  those  payments  that  are  provided  for  by  the  general  ap- 
propriation act  of  the  current  year  or  those  of  preceding  years. 
Obtain  independent  answers  for  the  three  columns,  and  if  their 
sum  is  not  identical  with  the  amount  in  the  column  "  total," 
review  the  sources  of  the  information  from  which  the  several 
answers  are  obtained  until  all  errors  are  eliminated  and  the 
sum  of  the  columns  equals  that  of  the  column  "  total." 

Payments  for  replacements.— Under  "payments  for  replace- 
ments" report  the  methods  of  financing  all  replacements  the 
payments  for  which  are  given  in  the  columns  "  for  expenses " 
after  P  44  e  and  P  44  /,  substantially  as  directed  above  for  pay- 
ments "  for  outlays; "  and  in  the  same  division  report  any  pay- 
ments for  replacements  reported  as  expenses  on  other  lines  of 
the  main  schedule  that  are  financed  wholly  or  in  part  by  special 
assessments  or  by  general  bond  issues. 


IP' 


140     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AOBNTK 
Exhibit  C.-MTJNICIPAL  SERVICE  ENTERPRISES. 
The  general  character  of  the  enternri<!o«  ,„h„„ 
suniniarized  .n  Exhibit  C  >.ave  b'f C^J  rofrthrar 
Ditlons  given  on  pa^-es  31  and  m  ^^' 

public,  are  to  be  reported  after  Inquiry  s"  ^""'■'" 

distributed.  If  the  city  accounts  do  not  distribntA  fh^  ,  . 
the  service,  secure  the  best  estimate"  polritu^'L,!";,"/ 
tribution  accordingly.     When  estimnto«  ot.^  ^i,  ^*®' 

dicate  the  fact  by  'writing  t^^  i^rr^EsT"  aft^r  eTcS'S  ':!; 
amount  thus  reported     Whpn  in  n^^.f       .      f  itemized 

e.^tric  iight  s/stenffnr."^^:^  Vhrrrp:,:L'Ter:rre 

.mount  received  from  the  service  in  the  column  "f^  ? 
charges  for  services,"  and  report  any  other  r^eipT in  thr  "'"' 
pr  ate  column.  All  amounts  distributed  anTap^V'  Tn' 
column  "distributed  expenses"  ,u  the  exhlb  t'XuM  ^   t" 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.     141 

eluded  among  the  payments  included  in  the  column  "miscel- 
laneous "  after  inquiries  P  13  to  P  93. 

Include  among  the  amounts  reported  on  line  o  of  R  70  all 
amounts  reported  on  line  1  of  Exhibit  C  as  receipts  from  the 
public,  entering  them  in  their  proper  columns.  In  addition,  in- 
clude on  the  same  line  of  R  76  in  column  "service  transfers?'* 
an  amount  equal  to  the  excess,  if  such  there  be,  of  "  distributed 
expenses"  included  in  the  second  section  of  the  exhibit  over 
the  total  payments  for  expenses  included  in  the  first  section. 

Include  among  the  amounts  to  be  reported  on  line  a  of  P  76 
in  the  column  "for  outlays"  the  amount  shown  on  line  1  of 
Exhibit  C  as  payments  in  Exhibits  A  and  B.  Further,  include 
among  the  payments  for  expenses  of  P  76  in  the  column  *'  mis- 
cellaneous" any  excess,  if  such  there  be,  of  the  payments  for 
expenses  reported  on  line  1  of  the  first  section  of  Exhibit  C 
over  the  distributed  expenses  reported  among  the  credits  on  the 
same  line  of  the  second  section. 

Service  transfer  payments. — Include  among  the  service  trans- 
fer payments  to  be  summarized  on  work  sheet  E  the  service 
transfer  payments  recorded  as  above  on  line  1  of  the  first  sec- 
tion of  Exhibit  C,  and  those  included  as  above  directed  after 
R  76  a,  in  column  "service  transfers."  The  amounts  so  in- 
cluded in  the  exhibit  of  work  sheet  E  should  be  included  in  the 
summary  of  all  service  and  interest  transfers  after  P  96  6. 

Other  municipal  service  enterprises. — On  lines  2  to  8  of  Ex- 
hibit C  report  in  a  similar  manner  all  payments  and  debits  and 
all  receipts  and  credits  recorded  in  the  accounts  or  shown  in  the 
city  cost  statements  of  the  operation  of  other  municipal  enter- 
prises, and  accompany  the  same  with  NOTES,  as  set  forth  above 
for  electric  light  systems.  If  the  name  of  the  enterprise  to  be 
entered  on  the  line  is  not  sufficiently  descriptive  of  its  character, 
set  forth  its  nature  in  NOTES.  Among  the  enterprises  met 
with  in  American  cities  to  be  thus  reported,  mention  is  made  of 
municipal  printing  offices,  asphalt  plants,  and  heating  systems. 
Do  not  include  among  them  such  minor  enterprises  as  those 
for  furnishing  the  city  with  oil  or  gasoline  lights,  or  others 
which  can  properly  be  spoken  of  as  minor  incidental  plants,  for 
which  see  instructions  on  page  121. 


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INSTRUCTIONS  FOR  SUPPLEMENTARY  SCHEDULES. 


SCHEDULE  G  21. 

On  each  of  the  schedules  G  21,  which  are  prepared  for  Inde- 
pendent divisions  of  government,  write  a  NOTE  stating  whether 
the  territory  governed  by  the  authorities  whose  transactions  are 
reported  thereon  is  coextensive  with  that  of  the  city  corpora- 
tion. If  it  is  not,  state  in  NOTES  the  difference,  giving  area 
of  land  and  water  surfaces  for  city  corporation,  as  is  shown  in 
the  census  report  on  statistics  of  cities  in  Table  j,  and  also  for 
the  independent  division.  This  information  is  to  be  written  on 
schedule  G  21  in  addition  to  being  reported  on  schedule  G  28. 

If  the  information  can  be  obtained,  state  in  NOTE  on  sched- 
ule G  21  the  population  at  the  last  census  of  the  territory  con- 
trolled by  the  government  whose  transactions  are  reported  on 
such  schedule.  Observe  also  all  instructions  printed  on  sched- 
ule G  21. 

SCHEDULE  G  22. 

Prepare  a  schedule  G  22  for  the  city  corporation  and  for  each 
of  the  other  divisions  of  the  government  of  the  city  which  at 
the  close  of  the  year  has  outstanding  debt,  or  during  the  year 
made  payments  for  the  redemption  or  had  receipts  from  the 
issue  of  debt  obligations.  Also  prepare  a  consolidated  schedule 
G  22  and  observe  the  general  instructions  on  pages  26  and  27  of 
this  book  concerning  the  method  of  marking  the  schedules. 

Schedule  G  22  is  arranged  primarily  to  secure  accurate  re- 
ports concerning  municipal  debt  obligations  classified  by  (1) 
character,  (2)  purpose,  (3)  rate  of  interest,  (4)  year  of  issue, 
(5)  year  of  maturity,  and  (6)  division  of  the  government  of 
the  city  issuing.  The  Bureau  of  the  Census  desires  to  present 
summaries  of  municipal  indebtedness  classified  with  reference 
(142) 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.     143 

to  all  of  these  six  bases,  and  instructs  its  agents  to  call  the  at- 
tention of  local  authorities  to  the  desirability  of  compiling  and 
printing  summaries  such  as  those  mentioned  in  (1)  to  (5),  in 
elusive.  If  such  summaries  are  prepared  by  the  local  author- 
ities, secure  printed  copies  and  attach  them  to  the  schedule,  or 
prepare  pen  copies  to  be  written  upon  or  placed  upon  the  note 
sheets  and  accompany  the  schedules. 

If  the  city  has  a  long  list  of  bond  issues  and  the  agent  can 
secure  a  printed  statement  of  those  outstanding  at  the  close  of 
the  fiscal  year,  such  copy  may  be  attached  to  the  schedule  in 
lieu  of  filling  in  the  details  of  Division  C  of  the  schedule  with 
the  pen.  Such  printed  lists,  if  attached,  should,  however,  be 
sufticiently  full  to  check  up  the  summaries  mentioned  above 
under  (1),  (2),  and  (3),  and  especially  in  checking  the  correct- 
ness of  the  summaries  to  be  entered  in  Divisions  A  and  B  of 
the  schedule,  and  to  provide  a  summary  by  rate  of  interest.  If 
no  printed  lists  such  as  are  described  are  available,  enter  in 
Division  C  detailed  information  relating  to  debt  obligations 
which  will  permit  the  preparation  of  summaries  classified  by 
character  of  obligation,  purpose  of  issue,  and  rate  of  interest; 
and  if  the  same  can  be  done  without  any  material  added  labor, 
enter  similar  data  relating  to  year  of  issue  and  year  of  maturity, 
it  being  understood  that  the  office  is  unwilling  for  an  agent  to 
expend  more  than  a  day  for  any  city  in  securing  this  added 
information. 

Prepare  Division  C  of  the  schedule  for  all  divisions  of  the 
government  of  the  city,  but  not  for  the  consolidated  schedule  G 
22  for  the  government  of  the  city.  Prepare  Divisions  A  and  B 
for  the  consolidated  schedule  G  22,  as  well  as  for  all  of  the 
divisions  of  the  government  of  the  city.  In  compiling  these 
divisions  of  the  schedule,  observe  the  general  instructions  given 
above  and  also  the  more  specific  instructions  which  follow. 

Classification  of  debt  obligations  by  character  of  obligation. — 
In  Division  C  of  schedule  G  22  are  to  be  entered  the  character 
of  the  obligations  oustanding  at  the  close  of  the  year.  In  the 
classification  of  debt  by  character  of  obligation,  the  Bureau  of 
the  Census  recognizes  nine  classes,  details  of  which  are  given 
below.  Division  A  is  arranged  for  summarizing  the  debt  of 
these  nine  classes,  which  are  as  follows:  (a)  General  bonds,  (6) 
debt  obligations  to  public  trust  funds,  (c)  debt  obligations  to 


144     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      145 


»     t 


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Other  civil  divisions,  (d)  special  assessment  loans,  (c)  reve- 
nue loans,  (/)  outstanding  warrants,  orders,  and  audits,  {g) 
outstanding  Judgments,  {h)  floating  bonds  and  warrants,  and 
(i)  other  debt  obligations. 

Before  attempting  the  statement  of  debt  obligations  classified 
as  called  for  by  Division  A  make  yourself  thoroughly  familiar 
with  all  the  distinctions  noted  in  the  instructions  which  follow 
between  the  bonds,  warrants,  and  other  obligations  to  be  in 
eluded  in  the  several  classes;  and  If  uncertain  concerning  the 
classification  of  any  instrument,  accompany  the  report  of  that 
instrument  in  Divisions  A  and  C  with  NOTES  fully  descriptive 
of  its  character,  and  ask  for  instructions  for  similar  cases  in  the 
future. 

Observe  that  obligations  of  other  civil  divisions  annexed  to 
and  consolidated  with  the  city  corporation  and  assumed  by 
the  city  are  to  be  classified  in  all  respects  as  those  originally 
Issued  by  the  city. 

(o)  General  bonds.— Report  as  general  bonds  all  interest 
hearing  obligations  with  a  fixed  date  for  their  redemption, 
when  that  date  is  not  less  than  two  years  later  than  the  date 
of  issue,  exclusive  of  those  to  be  reported  on  lines  for  "debt 
obligations  to  other  civil  divisions  or  special  assessment  loans," 
as  per  instructions  for  subdivisions  (c)  and  (d)  which  follow. 
Report  in  tha  same  manner  all  so-called  serial  bonds  without 
regard  to  the  year  of  redemption.  Among  the  most  important 
classes  of  bonds  to  be  reported  as  general  bonds  are  those 
locally  known  as  "corporation  stock,"  "bonds,"  "certificates," 
^♦serial  notes."  "serial  bonds,"  and  "mortgages."  Observe, 
however,  that  noninterest  bearing  obligations,  if  payable  at  any 
fixed  date  more  than  one  year  later  than  the  date  of  their  issue. 
are  to  be  summarized  on  line  /*. 

(b)  Special  debt  obligations  to  public  trust  funds.—Includp 
under  this  title  the  obligations  of  cities  which  arise  where  they 
receive  gifts  creating  public  trusts  and  convert  the  whole  or  n 
part  of  the  money  or  other  property  so  received  to  general  pub- 
lic uses,  and  assume  the  annual  payment  of  interest  on  the 
amount  so  converted.  No  city  debt  obligations  held  by  public 
trust  funds  should,  however,  be  reported  after  this  title  when 
it  is  of  a  character  to  be  reported  after  any  other  subdivision 
of  Division  A;  neither  should  there  be  any  obligation  Included 


{ 


after  this  title  which  arises  when  the  city  converts  into  its  gen- 
eral treasury  moneys  received  as  private  trusts.  All  such  obli- 
gations are  to  be  reported  on  schedule  G  27,  as  per  instructions 
therefor.  (See  page  155.)  All  amounts  reported  on  schedule  Q 
22,  which  is  summarized  as  above  directed,  should  be  shown 
separately  in  the  column  provided  therefor  on  schedule  G  25. 

(c)  Debt  obligations  to  other  civil  divisions. — Under  this 
designation  are  to  be  reported  all  loans  made  directly  to  the 
city  by  other  civil  divisions  and  all  debt  obligations  to  such 
divisions  by  reason  of  advances  and  otherwise.  Among  the 
obligations  of  this  class  that  will  be  met  with  by  census  agents, 
attention  is  called  to  the  metropolitan  district  loans,  armory 
loans,  and  abolition  of  grade  crossing  loans  which  the  states  of 
-Massachusetts  and  New  Jersey  have  advanced  for  the  munici- 
palities. Agents  assigned  to  Massachusetts  or  New  Jersey 
cities  should  ask  for  and  receive  special  instructions  with  refer- 
ence to  these  municipal  debts.  Further,  in  Massachusetts  and 
in  other  cities  where  these  are  met  with,  accompany  all  reports 
of  transactions  connected  with  this  class  of  debt  obligations 
with  full  NOTES  descriptive  of  the  character,  object,  and  con- 
dition of  the  obligations  and  the  circumstances  under  which  they 
were  created. 

{d)  Special  assessment  loans. — On  line  d  summarize  all  so- 
called  bonds,  certificates,  and  other  long  or  short  term  obliga- 
tions outstanding,  which  have  been  issued  or  incurred  with  the 
distinct  understanding  that  they  are  to  be  paid  wholly  or  In 
part  from  the  proceeds  of  special  assessments.  Among  these 
obligations  are  (1)  so-called  special  assessment  bonds  and 
certificates  which  have  been  sold  to  raise  money  to  pay  for  pub- 
lic improvements  or  which  have  been  given  to  contractors 
in  settlement  of  their  claims  on  account  of  work  upon  such  im- 
provements, and  (2)  so-called  "revolving  fund  bonds"  which 
have  been  sold  to  finance  public  improvements  for  a  series  of 
years. 

In  every  city  visited  make  special  inquiry  relating  to  revolv- 
ing fund  bonds,  and  also  every  possible  form  of  interest  bearing 
certificate  or  warrant,  however  issued,  or  by  whomsoever 
Issued,  that  represents  adjusted  obligations  or  claims  against 
the  city,  by  reason  of  public  improvements,  whose  costs  are  to 
be  met  from  the  proceeds  of  special  assessments.  All  such 
42099°— 18 ^^10 


*• 


146     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      147 


4 


certificates   and   warrants   are   to   be   included    on    line   d   of 
schedule  G  22. 

(e)  Revenue  loans.— Under  this  designation  are  to  be  sum- 
marized all  interest  bearing  short  term  ohligations  other  than 
so-called  serial  bonds  (1)  that  have  a  fixed  date  of  redemption, 
not  to  exceed  one  year  later  than  the  date  of  their  issue,  or  (2) 
that  are  made  payable  at  a  date  in  the  discretion  of  the  city, 
from  the  proceeds  of  a  tax  levy  made,  or  to  be  made,  in  the 
year  of  their  issue.  In  this  subdivision  will  probably  be  in> 
eluded  the  great  mass  of  interest  bearing  obligations  popularly 
or  legally  known  as  **  revenue  bonds,"  **  revenue  loans," 
"anticipation  tax  loans,"  "anticipation  tax  warrants."  "tem- 
porary loans,"  "  interest  bearing  warrants,"  and  similar  obliga- 
tions. 

Observe,  however,  that  obligations  that  have  the  above-men- 
tioned designations  and  also  have  fixed  dates  of  redemption 
more  than  one  year  and  less  than  two  years  after  the  date  of 
their  issue  are  to  be  summarized  on  line  h,  and  those  having  a 
fixed  date  more  than  two  years  after  the  date  of  their  issue 
are  to  be  summarized  on  line  a;  and  that  obligations,  however 
designated,  that  are  to  be  redeemed  from  the  proceeds  of  special 
assessments  are  to  be  summarized  on  line  d. 

Further  observe  that  debt  obligations  with  no  fixed  date  of 
redemption,  whose  redemption  is  to  be  provided  for  in  the 
budget  of  appropriation  act  of  the  year  next  succeeding  the 
year  of  their  issue,  and  those  to  be  redeemed  from  the  proceeds 
of  long  term  bonds  lo  be  issued,  are  to  be  summarized  on  line  h. 
Overdue  drafts  upon  the  banks  by  the  various  divisions  and 
funds  of  the  city  are  to  be  considered  as  revenue  loans. 

(/)  Outstanding  warrants,  orders,  and  audits.— Report  after 
this  designation  all  noninterest  bearing  warrants,  orders,  and 
audits  in  the  nature  of  warrants  outstanding  at  the  beginning 
and  close  of  the  year,  except  those  specifically  called  "tax 
warrants,"  "anticipation  tax  warrants,"  "special  assessment 
warrants,"  etc.  "Audits,"  or  audited  but  unpaid  bills  for 
which  no  warrants  have  been  issued,  including  Audited  but 
unpaid  pay  rolls,  are  to  be  reported  as  outstanding  "  warrants, 
orders,  and  audits  "  only  in  the  case  of  cities  whose  accounts  are 
kept  upon  the  so-called  "  revenue  accrual  basis,"  and  where  such 
audits  are  entered  among  the  expenditures  of  the  city.    In  ac- 


companying NOTES,  describe  the  character  and  give  specific 
designation  of  any  instruments  other  than  those  locally  called 
"  warrants,"  which  are  to  be  reported  on  schedule  G  22  as  "  out- 
standing warrants."  If  more  than  one  class  of  instruments  are 
reported  after  this  designation,  report  them  separately  in  Divi- 
sion C  of  the  schedule  with  appropriate  designations  and  NOTES 
for  each.  Do  not  include  on  schedule  G  22  or  elsewhere  under 
the  designation  "outstanding  warrants,  orders,  and  audits" 
any  warrant  or  order  which  was  both  issued  and  paid  during 
the  year,  or  any  warrants  issued  for  any  private  trust  fund, 
or  public  trust  fund  for  nonmunicipal  uses.  Interest  bearing 
warrants  outstanding  for  the  sinking,  investment,  and  public 
trust  funds  for  municipal  uses  should,  however,  be  reported. 

(g)  Outstanding  judgments.— After  this  designation  report 
all  final  judgments  against  the  city  outstanding  at  the  close  of 
the  year  which  had  been  secured  by  reason  of  personal  injuries 
suffered  by  the  persons  in  whose  interest  the  judgments  were 
rendered.  Do  not  include  after  this  line  any  judgments  which 
have  been  rendered  in  condemnation  proceedings  for  land  and 
are  to  be  met  from  the  proceeds  of  special  assessments. 

{h)  Floating  bonds  and  warrants. — Summarize  on  line  ^  (1) 
all  interest  bearing  bonds,  certificates,  and  warrants,  other  than 
serial  bonds,  that  are  payable  at  a  fixed  date  more  than  one 
and  less  than  two  years  after  the  date  of  their  issue;  (2)  all 
interest  bearing  bonds  payable  at  a  fixed  or  indefinite  time  in 
the  future  from  the  proceeds  of  obligations  such  as  those  de- 
scribed in  the  instructions  for  "general  bonds;"  (3)  all  non- 
interest  bearing  bonds  or  warrants  that  are  issued  payable  at 
some  fixed  date  more  than  one  year  from  the  date  of  issue ;  and 
(4)  all  interest  bearing  warrants  other  than  special  assessment 
warrants  that  have  been  outstanding  more  than  one  year. 

(<)  Other  debt  obligations. — Summarize  as  other  debt  obliga- 
tions on  line  i  all  debt  obligations  incurred  by  the  city  that  do 
not.  by  the  foregoing  instructions,  seem  to  belong  to  any  of 
these  subdivisions  (a)  to  (h).  All  obligations  so  classified 
should  be  accompanied  by  a  descriptive  NOTE  setting  forth 
their  character  in  detail. 

In  this  connection  it  should  be  noted  that  receipts  and  pay- 
ments from  the  issue  or  assumption  of  obligations  such  as  those 
Included  In  subdivisions  (a),  (6),  and  (c)  are  to  be  reported 


!^HI 


148     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

on  line  R  97  a  of  schedule  G  20,  and  in  like  manner  payments 
for  the  redemption  or  cancellation  of  such  obligations  are  to  be 
reported  after  P  97  a.  It  is  to  be  further  noted  that  all  re- 
ceipts from  the  issue  or  assumption  of  obligations  such  as 
those  here  included  in  subdivisions  (h)  and  (i)  are  to  be  re- 
ported  on  G  20  after  R  97  /  and  payments  for  their  redemption 
or  cancellation  after  P  97  /. 

Classification  of  debt  by  purpose  of  issue.— In  Division  C  of 
schedule  G  22  report  the  purpose  of  all  issues  of  outstanding 
obligations.  In  Division  B  their  purposes  of  issue  are  grouped 
into  two  classes:  I,  for  general  purposes;  II,  for  public  service 
enterprises  and  investments. 

I.  Debts  for  general  purposes.— As  debts  for  general  purposes 
are  to  be  included  all  debt  obligations  mentioned  opposite  (a), 
(6),  (c),  id),  (e),  (/),  (g),  and  (h)  of  Division  A  which  were 
not  issued,  incurred,  or  assumed  for  the  benefit  of  public  service 
enterprises  or  for  investments. 

II.  Debts  for  pubUe  service  enterprises.— As  debts  for  public 
service  enterprises  are  to  be  reported  all  bonds,  loans,  or  other 
obligations  issued  or  assumed  for  the  benefit  of  public  service 
enterprises.  In  NOTES  state  the  amount  of  outstanding  debt 
for  water  supply  systems  which  is  to  be  redeemed  by  means  of 
sinking  funds. 

Debts  for  investments.— Debts  for  investments  include  debts 
incurred  for  the  purpose  of  making  special  miscellaneous  invest- 
ments. Accompany  all  reports  of  this  class  of  loans  with  fully 
descriptive  NOTES  setting  forth  all  the  transactions  involved 

Details  required  for  Division  C— In  reporting  in  Division  C 
the  debt  obligations  to  be  summarized  on  lines  a,  6,  c,  and  d  of 
Division  A  observe  the  instructions  previously  given'  on  pages 
143  to  145  with  reference  thereto,  and  when  the  information'' is 
readily  obtainable  also  report  each  individual  issue  of  debt  obli- 
gations outstanding,  according  to  the  purpose  fur  which  issued 
or  assumed,  year  (but  not  month  or  day)  of  issue  cr  nssumption 
date  of  maturity,  rate  of  interest,  etc.  In  reporting  so-called 
"refunding  bonds"  ascertain,  if  possible,  the  purpose  of  the 
original  issue  and  report  the  same,  as  "water  supply  system 
refunding,"  "sewer  refunding,"  etc.,  according  to  their  pur- 
pose. If  the  purpose  can  not  be  definitely  determined,  invest! - 
fate  sufficiently  to  distinguish  in  your  report  between  "debts 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      149 

for  general  purposes"  and  "debts  for  public  service  enter- 
prises,"  as  above  called  for  by  the  instructions  for  Division  B. 
On  tho  margin,  opposite  the  figure  in  Division  C  which  gives 
the  number  of  line,  insert  the  letter  and  roman  numeral  which 
will  indicate  the  subclasses  of  Divisions  A  and  B  to  which  the 
obligations  reported  on  these  lines  are  assigned  in  the  classi- 
fication in  those  divisions.  Thus,  if  the  loan  was  one  for  gen- 
eral purposes,  make  use  of  the  letter  and  number  "  a-I,"  while 
if  for  public  service  enterprises  or  investments  write  "  o-II." 

In  reporting  special  assessment  bonds  give  the  total  of  those 
loans  as  called  for  by  the  summaries  required  for  Divisions  A 
and  B;  and  if  these  loans  bear  different  rates  of  interest,  give 
amount  outstanding  at  each  rate  of  interest.  If  the  printed 
city  reports  do  not  furnish  this  information,  secure  it  by  exami- 
nation of  the  ledger  and  other  accounts.  If  the  printed  city 
reports  and  the  city  accounts  provide  this  information,  and 
also  classify  these  loans  by  purpose  of  issue,  year  of  issue,  and 
year  of  maturity,  include  in  Division  A  a  summary  of  these 
loans  classified  not  only  by  rate  of  interest  but  by  purpose,  year 
of  issue,  and  year  of  maturity.  Further,  if  any  part  of  the 
bonds  classed  as  special  assessment  loan  are  to  be  met  in  part 
from  the  general  treasury  and  not  from  special  assessments, 
accompanying  NOTES  should  call  attention  to  the  fact.  When 
a  part  of  these  so-called  assessment  bonds  are  met  from  the 
general  treasury,  it  is  usual  to  meet  the  city's  share  of  the  cost 
of  street  improvements  due  to  street  intersections,  etc. 

Summaries  of  Divisions  A  and  B.— In  arranging  the  summaries 
for  Divisions  A  and  B  see  that  the  debt  reported  as  outstand- 
ing at  the  beginning  of  the  year  agrees  with  the  statement  of 
debt  reported  for  the  preceding  year,  or  report  in  NOTES 
the  reasons  for  any  lack  of  agreement.  See  that  for  each 
line  of  these  summaries  the  sum  of  the  debts  outstanding  at 
the  beginning  of  the  year  and  those  Issued  during  the  year 
equal  the  sum  of  the  debts  outstanding  at  the  close  of  the 
year  and  those  paid  during  the  year.  If  for  any  city  there  is 
any  variation,  give  full  and  satisfactory  explanations  in  the 
NOTES.  See  that  the  amounts  entered  in  Divisions  A  and  B 
in  columns  "amount  issued  and  incurred  during  year"  and 
"amount  paid  and  canceled  during  year"  are  the  same  as  the 


r  1 


nl^ 


150     INSTKDCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

corresponding  amounts  in  column  **  par  value"  after  inquiries 
P  97  aud  R  97  of  schedule  G  20.  Observe,  also,  the  instructions 
for  those  inquiries. 

Loans  due  but  unpaid  at  the  close  of  the  year  should  be  in- 
cluded in  Divisions  A  and  B,  unless  the  city  has  marked  them 
off  the  bond  register  and  also  set  aside  the  cash  to  meet  the 
same  in  a  private  trust  fund.  In  the  last  case  mentioned  they 
should  appear  only  in  the  report  of  private  trust  funds. 

Special  note. — It  is  very  necessary  to  observe  the  preceding 
instructions,  especially  those  relating  to  agreement  with  state- 
ments for  the  preceding  year.  If  the  cleric  fails  to  complete 
Divisions  A  and  B  of  schedule  G  22,  he  tcill  be  required  to 
prepare  the  needed  summaries  on  his  own  time,  returning,  if 
need  be,  to  the  city  for  any  additional  information  at  his  own 
expense.  No  plea  of  misunderstanding  of  instructions  will  be 
accepted,  and  for  this  reason  clerks  should  call  for  explanation 
of  any  part  of  the  instructions  which  they  do  not  understand. 

SCHEDULES  G  23,  G  24,  AND  G  25. 

SINKING,    INVESTMENT,    AN»    PUBLIC    TRUST    FUNDS. 

Definitions  and  general  instructions. — Schedules  G  23,  G  24, 
and  G  25  are  arranged  for  reporting  the  assets  and  transactions 
of  sinking,  investment,  and  public  trust  funds.  In  making  use  of 
these  schedules  clerks  and  special  agents  should  be  careful  to 
note  the  distinctions  which  accountants  make  between  funds 
and  accounts,  as  well  as  between  the  different  funds  to  be 
reported. 

Funds  and  accounts. — In  accounting,  funds  are  amounts  of 
cash  or  other  forms  of  wealth  set  aside  for  and  devoted  to  a 
special  purpose  and  kept  apart  from  cash  or  other  forms  of 
wealth  not  devoted  to  the  same  purpose,  while  accounts  are 
the  statements  of  the  debit  and  credit  entries  relating  to  speci- 
fied objects  of  expenditure  and  sources  of  receipt.  The  cash 
or  other  forms  of  wealth  belonging  to  a  particular  fund  may 
properly  be  spoken  of  as  assets  of  such  fund,  while  cash  is 
never  the  asset  of  an  account,  but  the  asset  of  the  individual 
corporation  or  fund  upon  whose  books  the  account  is  carried. 
Cash  belonging  to  a  specified  fund  can  be  paid  out  only  on  an 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.     151 

order  warrant,  or  check  drawn  against  that  fund  by  one  hav- 
tag  authority  so  to  do,  while  corresponding  instruments  drawn 
in  settlement  of  accounts  are  always  payable  from  any  money 
of  the  maker  which  is  available  for  general  expenditures. 

Sinking  funds.-A  sinking  fund  is,  in  its  original  meaumg   a 
fund  to  which  moneys  are  periodically  transferred  to  m^^^^  l^^" 
terest  when  due  and  to  be  invested  and  accumulated  foi   the 
purpose  of  amortizing  bonds  at  maturity.     The  name  is  also 
cus  omarily  given  to  funds  for  meeting  interest  or  for  redeem- 
ing b"nds-one  or  both-without  investments.    Funds  tov  these 
purposes  are  more  properly  called  interest  or  redemption  funds 
than  sinking  funds;  but  for  practical  purposes  the  Bureau  of 
the  census  treats  them  as  sinking  funds,  and  they^f  .t;*.^^ 
reported  on  schedule  G  23,  providing  they  are  called     sinking 
funds"  and  are  treated  as  "/«nds"  by  the  city;  otherwise  not 
in  compiling  schedule  G  23,  observe  that  all  Investments  and 
c-sh  balances  under  the  exclusive  control  of  a  special  sinking 
fund   commission   or   board,   and   by   it   reported  as   held  for 
sinking  fund  purposes,  are  to  be  considered  as  a  part  of  the 
assets  of  the  sinking  funds  of  the  city  and  included  with  the 
corresponding  transactions  upon   schedule   G  23,  even   though 
the  commission  or  board  have  received  investments  and  cash 
of  individuals  and  keep  a  record  of  the  same  by  private  trust 
accounts  to  be  reported  on  schedule  G  27.    But  cash  balances 
and  investments  held  by  such  commission  or  board  for  private 
trust  purposes  and  kept  distinct  from  cash  and  investments  for 
sinking  fund  purposes,  and  so  reported  by  the  local  officials 
s^iould  not  be  considered  as  sinking  fund  assets,  but  included 
as  assets  of  private  trust  funds  on  schedule  G  26.     Cash  bal- 
ances and   securities  held  by  such  commission   or  board   for 
public  trusts  for  municipal  uses  should  in  all  cases  be  separated 
from  the  cash  balances  and  securities  for  sinking  fund  pur- 
poses and   reported  together  with   the  transactions  connected 
with  such  balances  and  securities  upon  schedule  G  25  for  public 
trust  funds  for  municipal  use. 

Cash  under  the  control  of  the  city  comptroller  or  treasurer, 
and  by  such  official  kept  in  a  fund  for  sinking  fund  purposes. 
Is  always  to  be  considered  as  belonging  to  a  sinking  fund  of 
the  city,  and  so  reported  on  schedule  G  23.  Such  cash  should, 
however,  be  carefully  distinguished  from  credit  balances  which 


152     TASTRUCTIONS  TO  CLEBKS  AND  SPECIAL  AGENTS. 

are  shown  on  the  books  of  the  comptroller  or  treasurer,  but 
do  not  represent  investments  or  cash  in  hank  or  elseichire 
that  can  be  withdrawn  only  by  check  or  warrant  stating  spe- 
cifically that  it  is  made  payable  from  the  given  "  fund  "  Such 
credit  balances  of  accounts  and  all  transactions  shown  in  such 
accounts  are  to  be  treated  the  same  as  all  other  credit  balances 
and  transactions  of  accounts  and  to  be  included  upon  the 
schedule  prepared  for  the  appropriate  division  of  the  govern- 
ment of  the  city,  but  not  on  schedule  G  23. 

Investment  funds.— Municipal  investment  funds  are  those  ad- 
ministrative funds  consisting  of  securities  or  other  forms  of 
wealth  held  by  cities  merely  for  investment  and  subject  to  no 
condition  or  obligation  other  than  those  usually  met  with  in 
connection  with  investments  in  private  life.  The  designation 
Is  considered  the  most  appropriate  for  reference  to  such  prop- 
erty. Schedule  G  24  is  arranged  for  the  best  means  for  report- 
ing the  municipal  assets  of  this  character  and  all  municipal 
transactions  relating  to  their  ownership  and  management. 

Trusts.— The  word  "trusts"  has  been  defined  in  many  ways 
Some  of  the  briefest  and  best  of  those  definitions  are  here 
given :  «A  trust  is  an  equitable  right,  title,  or  interest  in  prop- 
erty,   real    or    personal,    distinct    from    the    legal    ownership 
thereof."    "A  trust  signifies  a  holding  of  property  subject  to  a 
duty  of  employing  it  or  applying  its  proceeds,   according  to 
directions  given  by  the  person  from  whom  it  was  derived." 
"A  trust  is  a  relation  between  two  persons  by  virtue  of  which 
one  of  them,  as  trustee,  holds  property  for  the  benefit  of  the 
other,  the  cestui  que  trust:*    "  Sometimes  the  equitable  title  of 
the  beneficiary,  sometimes  the  obligation  of  the  trustee,  and 
again  the  right  held  is  called  the  trust;  but  the  right  of  the 
beneficiary  is  in  the  trust,  the  obligation  of  the  trustee  results 
from  the  trust,  and  the  right  held  is  the  subject  matter  of  the 
trust ;  neither  of  them  is  the  trust  itself.    All  together  constitute 
the  trust." 

Trusts  funds  and  accounts.— Funds  and  accounts  maintained 
by  cities  in  connection  with  their  administrations  as  trustees 
of  trusts  accepted  by  them  constitute  trust  funds  and  trust 
accounts.  The  specific  names  to  be  assigned  such  funds  and 
accounts  depend  upon  the  nature  of  the  trusts,  and  thus  become 
the  designations  given  to  the  trusts  for  which  the  funds  are 
maintained  and  the  accounts  are  kept. 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      15S 

Public  trusts. — "As  defined  by  the  courts  *  public,'  or,  as  they 
are  frequently  termed  'charitable'  trusts,  are  those  created 
for  the  benefit  of  an  uuascertained,  uncertain,  and  sometimes 
fluctuating  body  of  individuals,  in  which  the  cestuis  que 
trustent  may  be  a  portion  or  class  of  a  public  community,  as,  for 
example,  the  poor  or  the  children  of  a  particular  town  or 
parish."  Such  trusts,  as  has  been  pointed  out  by  Lord  Mac- 
Naghten,  comprise  "four  principal  divisions:  Trusts  for  the 
relief  of  poverty,  trusts  for  the  advancement  of  education, 
trusts  for  the  advancement  of  religion,  and  trusts  for  other 
purposes  beneficial  to  the  community."  The  public  trusts 
accepted  by  American  cities  are  of  two  classes :  (1)  Those  which 
are  for  "charitable  uses,"  as  above  described  and  catalogued, 
for  which  the  average  city  has  authority  to  make  appropriations 
from  its  treasury;  and  (2)  those  for  charitable  uses  for  which 
the  city  does  not  have  that  authority.  The  first  are  called  by 
the  Bureau  of  the  Census  "public  trusts  for  municipal  uses;'* 
and  the  second,  "  public  trusts  for  nonmunicipal  uses." 

Private  trusts. — The  courts  in  decisions  have  given  the  desig- 
nation "  private  "  to  those  trusts  which  exist  for  the  benefit  of 
a  certain  designated  individual,  in  which  the  cestui  que  trust, 
or  beneficiary,  is  a  known  person  or  class  of  persons.  In  such 
trusts  the  beneficial  interest  is  vested  in  some  individual  or 
individuals  who  are,  or  within  a  certain  time  may  be,  definitely 
ascertained,  and  who,  unless  under  some  disability,  may  col- 
lectively and  within  the  terms  of  the  trusts  control,  modify, 
or  end  the  trust. 

Public  trust  funds. — Municipal  public  trust  funds  are  those 
funds  paid  to  the  city  as  trustee  with  the  object  of  having  the 
principal  or  income  devoted  to  some  charitable  use,  as  above  set 
forth.  Those  which  are  for  "  municipal  uses "  belong  to  the 
following  groups : 

(a)  Moneys  received  from  other  civil  divisions  or  from 
private  individuals  or  corporations,  all  of  which  moneys  are  to 
be  expended  for  specified  general  purposes,  for  which  the  city 
has  authority  to  make  appropriations,  and  no  part  of  which 
moneys  is  permanently  or  temporarily  Invested. 

(6)  Moneys  or  other  forms  of  wealth  received  from  sundry 
sources  to  create  a  perpetual  fund  and  the  interest  to  be  devoted 
to  uses  as  set  forth  in  (a). 


I- , 


^i; 


r 


^^f 


154     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

(c)  Moneys  received  and  held  under  conditions  which  permit 
the  expenditure  of  all  funds  as  described  in  (o),  but  which 
require  or  permit  the  investment  of  any  unused  balance,  sub- 
stantially as  described  In  (6). 

id)  Moneys  or  other  forms  of  wealth  received  from  sundry 
sources,  as  specified  in  (&),  which  have  been  converted  in  whole 
or  in  part  to  general  city  purposes  under  conditions  which  oblige 
the  city  to  pay  or  to  expend  for  specified  purposes  an  amount 
equivalent  to  interest  on  the  amount  so  converted  to  general 
municipal  purposes. 

When  a  division  of  the  muncipality  accepts  a  public  trust 
for  municipal  uses,  such  as  is  mentioned  above  in  (a)  and  does 
not  create  a  fund  for  the  administration  of  the  trusts  but 
instead  only  shows  the  transactions  relating  to  such  trusts  in  an 
account  or  accounts,  no  record  of  such  trust  transactions  is 
reported  on  schedule  G  25,  and  no  special  report  of  the  same  is 
otherwise  required. 

A  schedule,  G  25,  reporting  the  transactions  of  funds  for 
municipal  uses  such  as  are  mentioned  in  (6)  and  (c),  which 
«=how  the  transfer  to  some  division  of  the  government  of  the  city 
of  the  whole  or  a  part  of  the  income  earned,  should  not  report 
the  unexpended  balance  of  that  income  in  the  hands  of  the  treas- 
urer of  that  division  to  which  transferred,  neither  should  such 
balance  be  shown  on  any  separate  schedule  G  25  unless  it  is 
kept  separate  from  other  moneys  in  that  treasury  and  not  in- 
cluded in  the  total  of  its  general  treasury  cash  on  hand. 

When  the  only  municipal  record  of  public  trusts  for  municipal 
uses  mentioned  above  in   (d)  consists  of  accounts  on  the  city 
books  or  in  its  printed  report  showing  the  payment  of  interest 
to  the  credit  of  such  account,  and  the  expenditure  of  the  same 
for  the  objects  of  the  trust,  or  the  expenditure  of  money  for  such 
objects,  an  exception  should  be  made  to  the  method  of  reporting 
the  "  accounts."    "  Public  trust  fund  "  schedules  should  be  pre- 
pared showing  as  assets  loans  to  the  city  equal  to  the  amount 
of  cash  converted  to  general  purposes  (special  debt  obligations 
to  public  trust  funds),  and  the  receipt  of  money  from  the  city 
as  interest  on  such  city  securities,  and  the  expenditure  of  this 
income  for  purposes  of  the  trust  or  transfers  to  the  city,  or  as 
cash  on  hand,  as  will  most  fully  represent  the  facts  shown  on 
the  city  records,  and  also  exhibit  the  proper  administration  of 
the  trust. 


< 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      155 

Public  trust  funds  for  nonmunicipal  uses. — Public  trust  funds 
for  the  care  of  private  lots,  graves,  and  monuments  in  ceme- 
teries, and  for  other  general  purposes  for  which  the  cities  do 
not  have  authority  to  make  appropriations  are  to  be  reported 
on  schedule  G  25;  writing,  however,  after  the  present  title  the 
words  "  for  nonmunicipal  uses."  These  schedules  are  not  to  be 
combined  with  the  schedules  of  public  trust  funds  for  municipal 
uses. 

Public  trust  funds  for  "  nonmunicipal  uses  "  may  exist  in  any 
of  the  four  forms  specified  above,  but  the  moneys  received  or 
expended  must  be  for  uses  or  purposes  for  which  the  city  does 
not  have  authority  to  make  appropriations. 

All  moneys  for  trusts  for  nonmunicipal  uses  received  and 
treated  as  described  in  (a),  (6),  (c),  and  (d)  must  be  fully  set 
forth  in  the  schedules  marked  "  public  trust  funds  for  non- 
municipal  uses,"  but  receipts  for  such  public  trusts  should  be 
shown  on  consolidated  schedule  only  after  II  99  o,  and  pay- 
ments for  the  objects  of  the  trusts  after  P  99  o.  Moneys  re- 
ceived for  public  trust  funds  for  nonmunicipal  uses  and  con- 
verted to  city  uses  as  described  in  {d)  should  be  treated  as 
"  special  debt  obligations  to  public  trust  funds  "  and  otherwise 
reported  as  described  above.  Schedules  for  public  trust  funds 
for  nonmunicipal  uses  must  distinctly  state  the  object  for  which 
the  trust  was  established,  and  if  in  a  given  city  such  trusts  are 
established  for  more  than  one  purpose  the  funds  for  different 
purposes  must  be  reported  separately  on  different  schedules. 

Private  trust  funds. — The  so-called  private  trust  funds  of 
cities  are  those  funds  which  consist  of  money  or  other  property 
belonging  to  private  individuals  or  corporations  or  to  other  civil 
divisions  held  temporarily  by  the  city  as  trustee  for  the  owner 
and  for  his  benefit  and  not  for  meeting  municipal  expenses, 
outlnys.  or  indebtedness. 

Private  trust  accounts. — The  private  trust  accounts  of  cities 
are  those  accounts  of  the  money  of  private  individuals  or  cor- 
porations which  the  city  has  received  into  its  custody  or  control 
and  turned  into  its  general  treasury  and  which  by  these  ac- 
counts is  shown  as  a  private  trust  liability  of  the  nninicipality. 

Special  trust  funds  and  accounts. — The  term  "special  trust 
funds  "  of  municipalities  is  here  applied  to  those  administrative 
funds  maintained  in  connection  with  receipts  and  expenditures 


1 


156     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

involving  obligations  of  a  public  nature  other  than  those  which 
give  rise  to  sinking,  public  trust,  and  private  trust  funds.    The 
most  common  of  these  funds  in  American  cities  arise  from  the 
collection  of  money  by  special  assessments  for  local  improve- 
ments, from  subventions  or  grants  to  the  municipalitv  from 
other  civil  divisions  for  the  support  of  schools,  libraries,  and 
other  purposes,  or  from  the  collection  by  the  city  of  revenue  for 
other  civil  divisions.    When   the  cash   received  in  connection 
with   the  trusts   mentio)ied   is  not   kept   separate  from   other 
municipal  cash,  but  is  carried  on  the  municipal  books  in  ac- 
counts with  the  various  purposes  of  such  trusts,  the  accounts 
with  the  transactions  involved  are  here  called  "special  trust 
accounts."    The  balances  and  transactions  of  all  such  special 
ti-ust  funds  and  accounts  are  to  be  included  on  schedules  G  20 
and  G  21  with  the  balances  and  transactions  of  the  division  of 
the  government  of  the  city  having  charge  of  their  administra- 
tion; but  when  a  city  acts  as  agent  for  other  civil  divisions  in 
collecting  taxes  and  other  revenue  for  such  divisions,  and  the 
city  has  in  its  possession  at  the  beginning  and  close  of  the  year 
cash  belonging  to  such  other  divisions,  a  private  trust  fund  or 
private  trust  account  schedule  is  to  be  prepared,  according  as 
the  cash  is  held  in  a  fund  or  the  obligation  of  the  city  is 
recorded   in   a   special   agency  or   trust   account,   showing   the 
receipts  and  pnyments  on  the  account  substantially  as  called  for 
by  the  instructions  for  R  98  and  P  98,  and  the  credit  balance  as 
called   for   by   all    othei-   private   trust   accounts.    Mark    such 
schedules  "  revenue  account  exhibits." 

In  filling  out  schedules  G  23,  G  24,  and  G  25,  care  should  be 
taken  to  observe  the  general  instructions  for  the  preparation 
of  such  schedules  given  on  pages  20  and  21  of  this  book,  and 
the  definitions  of  sinking,  investment,  and  public  trust  funds 
given  in  general  instructions  on  the  pages  which  immediately 
precede  this  paragraph. 

Balances.— Division  A  and  certain  inquiries  of  Division  B,  of 
gche(iules  G  23,  G  24.  and  G  25  are  arranged  for  reporting  the 
cash  and  other  assets  on  hand  at  the  beginning  and  close  of 
the  fiscal  year.  In  the  column  "cash,"  of  Division  A,  and  after 
the  appropriate  inquiries  of  Division  B,  report  the  amount  of 
cash  on  hand  at  the  beginning  and  c!ose  of  the  year  belonging 
to  the  fund  for  which  a  given  schedule  Is  prepared,  separating 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      157 

such  cash,  where  called  for  by  the  inquiries  of  the  schedule, 
into  that  belonging  to  the  principal  of  the  fund  and  other  cash. 
The  amounts  to  be  reported  as  cash  on  hand  should  include  any 
small  amounts  of  cash  in  the  hands  of  those  in  charge  of  the 
funds,  together  with  all  deposits  in  banks  subject  to  check. 
Time  certificates  and  other  special  deposits  in  banks  drawing 
rates  of  interest  sufficient  to  justify  their  classification  as  in- 
vestments are  to  be  reported  in  the  column  "  other  investments  " 
and  accompanied  by  NOTES  stating  the  facts,  giving  amounts 
so  reported,  rates  of  interest,  conditions  of  deposit,  etc. 

In  the  column  "  appraised  value  of  real  property,"  report  the 
appraised  value  at  the  beginning  and  close  of  the  year,  of  real 
property  held  by  the  fund  or  funds  for  which  a  given  schedule 
is  prepared.  When  appraisements  are  made  during  the  year, 
enter  the  new  appraisal  at  the  beginning  as  well  as  at  the  close 
of  the  year,  and  explain  why  the  values  differ  from  the  values 
reported  the  preceding  year.  In  the  same  NOTES,  also  explain 
the  character  of  the  real  property,  its  uses,  etc. 

In  like  manner,  in  the  column  "  par  value  of  city  securities," 
report  the  par  value  of  such  bonds  and  other  obligations  issued 
or  assumed  by  the  government  of  the  city  as  constitute  a  part 
of  the  fund.  //  anj/  of  the  "  city  securities  "  reported  by  any 
of  these  funds  were  issued  by  a  division  of  the  government  of 
the  city  other  than  the  city  corporation,  such  as  schools,  park 
boards,  etc.,  accompanying  NOTES  should  state  that  fact  and 
the  amounts  and  character  of  the  obligations  of  this  other 
division  thus  held.  In  the  case  of  public  trust  funds  great  care 
should  be  taken  in  reporting  balances.  These  funds  may  have 
two  distinctly  different  types  of  city  securities  among  their 
assets.  They  may  have  the  city  securities  of  the  several  classes 
(a),  id),  (e),  and  (/i),  to  which  attention  is  called  in  the  in- 
structions for  schedule  G  22,  pages  144  to  147  of  this  book,  and 
which  may  be  held  by  the  general  public  or  by  the  sinking  and 
investment  funds.  They  may  also  hold  city  securities  which 
have  been  classed  as  "special  debt  obligations  to  public  trust 
funds,"  which  are  described  at  length  in  the  instructions  for 
schedule  G  22.  page  144  of  this  book.  The  two  classes  of  city 
securities  should  be  distinguished  in  the  preparation  of  schedule 
G  25,  as  well  as  in  that  of  G  20  and  G  22.  Care  should  be  taken. 
however,  that  no  cash  belonging  to  public  trust  funds  in  the 


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158     INSTRUCTIOISS  TO  CLERKS  AND  SPECIAL  AGENTS. 

ciistcHly  of  the  ofnclals  of  the  city  corporation,  schools,  or  other 
div  sions  of  the  government  of  the  city  be  reported  as  "  city 
sec™"   unless  the  city  is  legally  holden  to  pay  interest 

fhf"  ^^^^«'  P^e^i^nis,  and  discount£.-If  the  city  books  show 
the     market"  or  ♦•cost"  value  of  investments,  instead  of  the 
par  value,    make  an  effort  to  secure  report  on  the  basis  of 
par  value;  but  if  such  a  report  is  not  practical  without  much 
labor,  substitute  the  word  "market"  or  "cost"  for  thP  word 
par^  in  Division  A,  and,  if  necessary,  also  in  Divisions  B 
and   C      In   Division   B   report  all   premiums,   discounts,   and 
accrued  interest  as  shown   on   the  city   books,   giving  in   the 
accompanying  NOTES  full  description  of  any  special  or  ex- 
ceptional method  of  bookkeeping  with  respect  to  values  of  se- 
curities and  other  investments,  and  especially  with  reference  to 
reporting  premiums  and  discounts  thereon. 

Receipts  from  investments  disposed  of.-All  transactions  of 
sinking,  investment,  and  public  trust  funds  bv  which  any  of 
their  investments  are  disposed  of  are  to  be  reported  after  in- 
quiries 1,  2,  and  16  of  schedules  G  23  and  G  25,  and  after  in- 
quiries 1,  2,  and  15  of  schedule  G  24.  The  same  rules  should  be 
observed  in  reporting  receipts  on  the  two  lines  of  these  inquiries 
and  after  inquiry  1  of  Division  C,  as  is  set  forth  at  length  with 
reference  to  payments  for  investments  purchased,  given  In  the 
succeeding  paragraphs. 

Payments  for  investments  purchased.— On  the  schedules  for 
sinking,  investment,  and  public  trust  funds,  three  general  in- 
quiries are  provided,  after  which  are  to  be  reported  the  par 
value  of  investments  purchased  and  the  premiums  paid  or  dis- 
counts allowed  thereon.    On  schedules  G  23  and  G  25    these 
inquiries  are  numbered  4.  13,  and  14 ;  and  on  schedule  G  24,  4 
12,  and  13.    On  line  a  of  these  inquiries  report  the  par  value' 
premiums,  and  discounts,  respectively,  for  (1)  original  issues  of 
city  securities  purchased  from  the  city  corporation  or  any  other 
division  of  the  government  of  the  city;  and  also  for  (9)   .^y 
securities  of  the  municipality  or  any  other  investments  pur- 
chased for  investment  by  the  fund  for  which  the  schedule  is 
prepared,  from  any  sinking,  investment,  or  public  trust  fund 
for  municipal   uses.    Purchases   such   as   those   mentioned   in 
(2)    are  to  be  shown  separately  in  answer  to  inquiry  2  of 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.     159 

Division  C,  in  addition  to  being  reported  on  line  "from  city" 
of  the  specified  inquiries  on  Division  B.  All  "  investment  trans- 
fer payments"  reported  on  any  schedule  in  Division  C  should 
generally  be  balanced  by  corresponding  "investment  transfer 
receipts"  on  the  same  or  some  other  schedule — G  23,  G  24,  or 
G  25.  All  failures  so  to  balance,  due  to  different  fiscal  years  of 
funds,  must  be  fully  explained  in  NOTES. 

If  payments  are  made  for  the  purchase  of  real  property,  in- 
clude on  the  appropriate  line  of  inquiry  "par  value  of  invest- 
ments purchased  "  the  cost  price  of  such  property. 

Balance  of  schedules. — In  all  cases  be  sure  that  the  aggre- 
gate investment  assets  given  in  Division  A  for  the  beginning 
of  the  year,  plus  those  purchased,  minus  those  disposed  of^ 
equal  those  on  hand  at  the  close  of  the  year.  The  instructions 
should  be  observed  with  special  care  in  reporting  sinking  funds, 
as  cities  sometimes  cancel  a  portion  of  the  city  securities  in 
such  funds  without  the  formal  transfer  of  cash  therefor.  All 
securities  thus  canceled  should  be  reported  as  "disposed  of* 
on  line  "to  city"  after  inquiry  1  a  of  schedule  G  23,  and  those 
receipts  balanced  by  a  report  of  "city  securities  canceled"  on 
one  of  the  blank  lines  of  inquiry  21.  Such  receipts  should  not 
be  included  in  Division  C ;  they  are  "  transfers  on  debt  account," 
but  not  "investment  transfers."  In  reporting  purchases  of 
investments  from  or  sales  thereof  to  the  city,  give  in  NOTES 
on  schedules  O  23,  O  24,  and  O  25  the  amounts  of  such  pur- 
chases or  sales  as  were  from  or  to  the  city  corporation  and  the 
amounts  which  were  from  or  to  other  divisions  of  the  govern- 
ment of  the  city. 

In  reporting  the  disposal  of  real  property,  either  to  the  public 
or  by  exchange  with  another  fund,  enter  the  appraised  value 
on  appropriate  lines  of  inquiry  "  par  value  of  investments  dis- 
posed of,"  and  the  difference  between  the  amount  actually  re- 
ceived and  such  appraised  value  as  "  premium  "  or  "  discount." 

Interest  and  rent. — The  interest  earned  and  rent  received 
by  a  sinking  fund  is  to  be  reported  on  lines  a  and  h  of  in- 
quiries 7  and  8  of  schedule  G  23,  and  after  inquiries  6  and  7 
of  schedules  G  24  and  G  25.  On  lines  7  a  and  8  o  of  schedule 
G  23,  and  on  lines  6  a  and  7  a  of  the  other  schedules,  are  to  be 
reported  the  amounts  received  by  the  fund  as  interest  on  se- 
curities of  any  branch  of  the  government  of  the  city  held  by 


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160     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

the  fund  as  investments,  or  as  rent  on  city  real  property  leased 
by  the  fund  to  some  division  of  the  government  of  the  city  All 
mterest  and  rent  received  on  other  investments  are  to  be  reported 
after  7  6  and  8  6  of  schedule  G  23  and  after  6  6  and  7  6  of  the 
other  schedules.  The  amount  of  interest  received  by  a  fund  on 
city  securities  issued  hy  another  division  of  the  government  of 
the  city  than  the  one  to  which  the  fund  belongs  should  be 
stated  separately  in  NOTES. 

Accrued  interest.-The  form  of  the  inquiries  for  reporting 
accrued  interest  is  such  that  they  call  for  but  little  special 
instruction,  as  far  as  these  schedules  are  concerned 

^  oo  ^T^'"''^  """'^  ^"""^  reporting  accrued  interest  on  schedules 
Ix  26,  G  24,  and  G  25  are  the  same  in  principle  as  those  contained 
In  preceding  paragraphs  of  the  instructions  for  reporting  the 
par  value,  premiums,  and  discounts  of  investments  purchased 
or  disposed  of. 

Accrued  interest  received  on  city  securities  canceled  or  re- 
deemed  should  be  included  after  inquiry  7  a,  but  not  on  lines 
of  mquiry  "accrued  interest  on  securities  disposed  of"  "to 
city."  Accrued  interest  received  on  original  sales  of  city  se- 
curities is  to  be  reported  on  one  of  the  lines  for  "  miscellaneous »' 
as  directed  in  instructions  on  page  161. 

Expenses  of  management-Accompany  report  of  expenses  of 
management  with  NOTES  stating  the  cost  of  such  management 
chargeable  to  "  salaries  and  wages,"  and  "  miscellaneous  "    (See 
also,  instructions  for  P  15  /,  P  92,  and  P  93.) 

Outlays  and  expenses  on  account  of  real  property.— If  a  fund 
has  investments  in  real  property  the  payments  made  for  the 
erection  of  new  buildings,  fences,  etc.,  for  the  repair  of  old  ones 
and  for  other  objects  connected  with  the  use  or  maintenance  of 
such  realty,  should  be  separated  into  two  classes,  the  one  corre- 
sponding to  payments  for  outlays  and  the  other  to  those  for 
expenses  of  operation  and  maintenance,  as  described  in  instruc 
tions  on  pages  68  and  127.     Payments  of  the  class  designated 
**  outlays  "  should  be  reported  in  answer  to  inquiry  13  of  sched 
ule  G  23  and  the  corresponding  inquiry  of  schedule  G  '>4  or  G  25 
and  accompanied  by  NOTES  stating  the  amount  and  character 
thereof.    All  other  payments  should  be  included  in  answer  to 
inquiry  "  expenses  of  management.** 


1 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.      161 

Miscellaneous  payments  and  receipts. — On  the  blank  lines  for 
miscellaneous  payments  and  receipts  report  all  payments  and 
receipts  except  those  specifically  assigned  to  other  inquiries  of 
these  schedules.  On  the  blank  lines  write  the  source  of  receipt 
and  object  of  payment,  and  in  the  bracketed  spaces  give  the 
number  of  inquiries  with  which  they  are  to  be  consolidated  on 
schedule  G  20.  Accompany  all  such  reports  with  NOTES  such 
as  are  called  for  by  the  instructions  for  that  inquiry  ot  G  20, 
with  which  they  are  to  be  consolidated.  Kefunds  and  receipts 
and  payments  in  error  should  in  all  cases  be  reported  sepa- 
rately. 

Loss  accounts. — Observe  rules  given  in  instructions  for  sched 
nle  G  20  in  reporting  "  losses  by  defalcation,  etc.,"  or  receipts 
in  settlement  of  the  same. 

Premiums  and  accrued  interest  on  original  sales  of  city  securi- 
ties.—Among  the  receipts  to  be  reported  on  the  lines  for  "  mis- 
cellaneous" are  the  accrued  interest  and  premiums  on  original 
sales  of  city  securities  that  are  by  the  ordinances  of  certain 
cities  assigned  to  the  sinking  fund.  They  should  be  given  the 
numbers  R  97  and  R  102  c  and  consolidated  with  the  proper 
lines  and  columns  of  such  inquiries,  provided  they  are  not  pre- 
viously shown  on  the  books  and  schedules  for  the  city  corpora- 
tion or  of  the  division  of  the  government  of  the  city  issuing 
the  same.  In  such  cases  they  should  appear  among  the  trans- 
fer receipts  of  the  sinking  fund  and  the  transfer  payments  of 
the  division  receiving  and  transferring  them  to  the  sinking 
fund.  This  class  of  so-called  premiums  and  accrued  interest 
should  not  be  confounded  with  those  received  by  the  sinking, 
investment,  and  public  trufet  funds  on  the  sale  of  investments 
of  those  funds. 

Private  trust  accounts  of  sinking  funds. — In  some  cities  the 
sinking  funds  are  made  the  custodians  of  certain  private  trust 
account  deposits,  which  are  included  among  the  sinking  fund 
Fssets,  and  not  held  separately  as  the  assets  of  private  trust 
funds  or  accounts.  In  all  cases  of  private  trust  deposits  there  is 
a  liability  equal  to  the  amount  of  cash  to  the  credit  of  the 
several  accounts.  The  correct  way  to  show  this  liability  is 
by  a  private  trust  account  exhibit  on  a  schedule  G  27  for  such 
accounts.  Where  these  deposits  are  in  the  hands  of  sinking 
funds,  but  kept  entirely  distinct  from  the  sinking  fund  assets, 
42099°— 18 11 


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162    INSTKUCTIONS  TO  CLEKKS  AND  SPECIAL  AGENTS. 

they  are  to  be  reported  as  called  for  by  the  instructions  for 
schedule  G  26. 

Transfers.— All  cash  transfers  between  the  funds  and  the 
divisions  of  the  government  of  the  city  are  to  be  reported  on 
the  lines  of  schedules  G  23,  G  24,  and  G  25  provided  therefor, 
and  accompanied  by  such  NOTES  as  will  permit  the  proper 
consolidation  after  inquiries  P  305  and  R  105  of  schedule  G  20, 
as  called  for  by  the  instructions  for  these  inquiries,  page  137.' 
Directions  have  already  been  given  for  reporting  investment 
transfers  in  Division  C.     (See  pages  158  and  151).) 

Public  trust  funds  for  nonmunicipal  uses.— In  consoli'dating 
this  schedule  observe  that  all  payments  for  objects  of  the  trusts, 
Including  payments  of  accrued  interest,  are  to  be  reported  after 
P  99  a,  and  all  receipts  for  creating  those  trusts,  including  re- 
ceipts of  interest  on  investments  held  and  accrued  interest  on 
Investments  disposed  of,  are  to  be  reported  after  R  99  o;  and 
that  there  can  be  no  transfer  within  the  census  definition  of 
that  term  between  a  public  trust  fund  for  nonmunicipal  uses 
and  the  city  corporation,  or  one  of  the  sinking,  investment,  or 
public  trust  funds  for  municipal  uses. 

Investments  not  funds.— Report  on  a  schedule  G24  all  trans- 
actions relating  to  the  acquisition  or  disposal  of  miscellaneous 
Investments  or  productive  properties  which  are  neither  used 
by  any  city  department,  office,  or  enterprise,  nor  held  as  an 
asset  of  a  sinking  or  trust  fund.  Schedule  G  24,  used  for 
reporting  these  miscellaneous  investments,  should  have  the 
words  "  not  a  "  inserted  in  the  title  before  the  word  "  fund." 

The  properties  to  be  reported  on  the  schedule  G  24  as  here 
directed  vary  greatly  In  character  and  in  the  circumstances  of 
their  acquisition.  Frequently  the  acquisition  of  real  property 
held  as  an  investment,  but  not  as  the  asset  of  a  fund,  Is  inci- 
dental to  the  conduct  of  government  business,  but  the  property 
is  not  used  in  such  business.  As  an  example  of  this  type  of 
investment,  mention  Is  made  of  real  property  acquired  by  a  city 
at  a  tax  sale  when  the  title  vests  absolutely  In  the  city.  In 
such  a  case  the  total  amount  of  taxes,  penalties,  etc.,  should  be 
entered  after  the  proper  Inquiry  of  G  20  as  a  receipt  from 
taxes  and  balanced  by  an  equal  amount  reported  as  a  transfer 
payment  for  an  Investment,  and  schedule  G  24  should  record 
a  transfer  receipt  after  inquiry  5,  and  an  equal  amount  after 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.     IGST 

Inquiry  12  6,  "investments  purchased  from  public."  All  other 
transactions  affecting  this  property,  as  receipts  from  rents  or 
payments  for  repairs,  should  be  reported  on  G  24,  as  are- 
similar  transactions  connected  with  investment  funds. 

SCHEDULES  G  26  AND  G  27. 

PRIVATE  TRUST  FUNDS  AND  ACCOUNTS. 

City  as  private  trustee.— The  assets  of  private  trust  funds, 
as  those  of  public  trust  funds  for  nonmunicipal  uses,  are  in 
reality  the  property  of  private  individuals,  corporations,  or 
other  civil  divisions  which  are  temporarily  or  permanently  in 
the  custody  or  control  of  the  city  and  not  the  property  of  the 
city,  as  are  the  assets  of  sinking,  investment,  and  public  trust 
funds  for  municipal  uses.  Receipts  from  and  payments  to 
such  funds  by  the  various  departments,  offices,  and  enterprises 
of  the  city  are  therefore  not  transfers,  but  are  transactions 
allied  to  the  receipts  from  and  payments  to  the  trustors,  or 
members  of  the  general  public,  and  to  that  extent  are  nominally 
duplicated  under  the  instructions  here  given  for  reporting  them 
on  schedule  G  26  and  consolidating  them  on  schedule  G  20. 

In  the  case  of  private  trust  accounts  the  credit  balances  rep- 
resent private  trust  or  debt  liabilities  of  the  city  to  the  trustors. 
The  entries  on  the  city  books,  if  properly  kept,  for  private  trust 
accounts  as  for  private  trust  funds,  also  involve  duplications 
such  as  are  shown  on  the  books  of  a  private  concern  between 
its  general  accounts  and  those  which  represent  the  credit  of 
a  man  for  whom  it  is  conducting  business  as  an  agent. 

The  entries  in  the  bracketed  spaces  of  Division  C  of  schedule 
G  26  and  the  corresponding  bracketed  spaces  of  schedule  G  27 
are  to  record  the  character  of  the  transactions  thus  duplicated 
on  the  lines  of  schedule  G  20  in  which  the  duplicated  entries  are 
to  be  found.  These  bracketed  numbers  are  required  to  assist  the 
office  in  checking  the  accuracy  of  the  schedules  and  their  con- 
formity with  city  accounts.  When  the  schedule  as  prepare*! 
results  In  a  duplication  not  shown  on  the  city  books,  owing  to- 
the  city's  imperfect  system  of  accounting,  call  attention  to  the 
fact  in  accompanying  NOTES,  and  make  a  complete  explanation 
of  the  method  employed  In  preparing  the  schedules.  Also  ex- 
plain why  and  how  the  schedule  differs  from  the  record  thu» 
compiled. 


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164     INSTRUCTIONS  TO  CLERKS   AND   SPECIAL  AGENTS. 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.     165 


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The  cash  on  hand  i-eported  on  schedule  G  26  for  s.  private 
trust  fund  should  always  be  the  treasurer's  balance  when  the 
sum  differs  from  that  of  the  comptroller.  If  warrants  had  been 
drawn  against  this  balance  and  were  unpaid  at  the  end  of  the 
year,  they  should  not  be  included  among  the  outstanding  debts 
of  the  city  on  schedule  G  22,  but  should  be  balanced  on  one  of 
the  lines  of  inquiry  6  after  the  words  "  unpaid  warrants,"  and 
consolidated  after  R  99  b. 

In  the  case  of  private  trust  accounts  with  no  separate  cash 
the  account  is  always  to  be  as  shown  on  the  books  of  the  comp- 
troller or  auditor,  and  outstanding  warrants  should  be  included 
among  the  city's  obligations. 

Payments  from  one  fund  or  account  to  another  should  always 
be  treated  as  original  payments  to  and  receipts  from  the  public, 
and  should  thus  to  the  extent  of  such  obligation  duplicate  the 
reported  receipts  and  payments  recorded  on  the  census  schedule. 
The  city  as  agent— When  the  city  collects  taxes  and  other 
revenue  for  other  civil  divisions,  it  acts  as  agent  for  such  divi- 
sion.    The  legal  obligations  of  an  agent  to  the  principal  is 
different  from  that  of  a  trustee  to  the  trustor,  and  yet  it  is 
Jillied  thereto.    To  assist  in  securing  all  needed  facts  relating 
to  the  cash  or  credit  balance  of  money  collected  by  the  city  for 
other  civil  divisions,  agents  are  directed  to  use  schedules  G  26 
and  G  27  as  exhibits  of  the  transactions  reported  on  schedule 
G  20,  after  inquiry  9S.    If  the  city  holds  the  balance  due  other 
divisions  in  a  fund,  use  should  be  made  of  schedule  G  26 :  other- 
wise, of  schedule  G  27.    The  amounts  collected  by  the  city  for 
other  civil  divisions  and  that  paid  them  should  be  reported  as 
receipts  or  payments  of  objects  of  trusts  after  titles  that  will 
show  the  character  of  revenue  for  which  the  receipts  and  pay- 
ments were  made.    A  separate  schedule  should  be  made  for 
each  civil  division  for  which  reports  are  made,  and  this  should 
be  marked  "  Exhibit  for  state,"  "  Exhibit  for  county,"  etc. 

Private  trust  funds.— Schedule  G  26  is  provided  for  reporting 
the  balances,  receipts,  and  payments  of  all  private  trust  funds. 
Those  funds  under  the  control  of  cities  are  of  three  distinct 
types:  (1)  Funds  with  cash  balances  only;  (2)  funds  with 
securities  which  have  been  received  from  the  trustees  at  a  book 
value,  and  which  will  be  returned  to  them  at  the  same  value* 
and  (3)  funds  which  purchase  and  sell  securities  the  same  n« 
^o  sinking,  Investment,  and  public  trust  funds. 


In  preparing  a  schedule  for  a  city  with  funds  of  the  type 
first  mentioned,  report  the  receipts  for  the  objects  of  the  trust 
after  descriptive  titles  on  the  lines  of  inquiry  6  and  the  corre- 
sponding payments  after  inquiry  15.  The  titles  should  name  the 
purpose  of  each  distinct  fund  or  class  of  funds  such  as  those 
designated  "  deposits  on  contract  bonds,"  "  deposits  for  the 
redemption  of  tax  sales,"  "  deposits  on  account  bonds," 
"amounts  held  back  on  contracts,"  etc.  The  cash  balance  at 
the  beginning  and  close  of  the  year  should  be  reported  in  the 
column  "  cash  "  in  Division  A,  and  also  after  inquiries  8  and 
17  of  Division  B ;  and  Division  C  should  be  completed  showing 
the  numbers  of  inquiries  of  receipts  and  payments  on  schedule 
G  20  on  which  the  amounts  reported  after  inquiries  6  and  15 
are  duplicated. 

In  preparing  a  schedule  for  a  city  having  one  or  more  funds 
of  the  type  or  class  mentioned  above  under  (2)  include  the 
book  value  of  the  securities  received  with  the  answer  to  inquiry 
6  and  that  of  the  securities  returned  to  the  trustor  with  those 
of  inquiry  15;  and  to  guarantee  a  correct  report  on  Division  A, 
report  the  amount  after  inquiry  10  equal  to  the  book  value  of 
the  securities  received  in  trust,  and  after  inquiry  1,  an  amount 
equal  to  that  returned  to  the  trustor.  Such  securities  reported 
in  Division  A  should  be  accompanied  with  NOTES,  calling 
attention  to  the  fact  that  such  securities  are  held  at  book  values. 
With  the  exceptions  noted  above,  funds  of  this  type  are  to  be 
reported  substantially  as  directed  in  the  preceding  paragraphs. 

Cities  having  private  trust  funds  of  the  type  mentioned  above 
under  (3)  should  have  their  receipts  for  investments  sold 
reported  after  inquiries  1,  2,  and  12,  and  their  payments  for 
securities  purchased,  after  3,  10,  and  11.  All  other  receipts  and 
payments  should  be  made  as  directed  above  for  funds  such  as 
those  mentioned  under  (1).  Payments  for  accrued  interest,  or 
receipts  of  such  interest  on  account  of  securities  purchased  or 
sold  should  be  reported  after  inquiries  4  and  13. 

Private  trust  accounts. — On  schedule  G  27  report  the  debit 
and  credit  balances  and  the  receipts  and  payments  on  account 
of  private  trust  accounts,  being  careful  to  differentiate  private 
trust  accounts  from  private  trust  funds  in  accordance  with  the 
definitions  given  on  other  pages.  The  character  of  transactions 
and  debit  and  credit  balances  of  these  private  trust  accounts 


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166     INSTRUCTIONS  TO  CLERKS   AND  SPECIAL  AGENTS. 

are  to  be  reported  .m  a  single  schedule  G  27,  and  the  schedule 
should  show  in  NOTES  in  each  case  which  of  these  transactions 
and  balances  so  reported  are  reported  in  the  books  of  the  city 
corporation  and  which  belong  to  other  divisions  of  the  city 
government  or  to  some  of  the  sinking  funds  of  such  divisions. 
Observe,  however,  that  as  previously  directed  a  separate  sched- 
ule should  be  used,  marked  "  Exhibit,"  for  showing  the  trans- 
actions and  credit  and  debit  balances  of  books  and  other  reve- 
nues  collected  by  the  city  for  other  civil  divisions. 

SCHEDULE  G  28. 

L  Valuations  of  Pbopebty,  etc.,  Subject  to  Taxation. 

The  inquiries  on  page  2  of  schedule  G  28  are  arranged  to 
secure  all  necessary  information  relating  to  the  valuations  of 
property,  of  occupations,  and  of  special  franchises  as  a  basis  for 
levying  revenue  under  the  governmental  power  of  taxation. 

Provision   is  first  made  for  reporting  the  valuations  made 
as  of  the  current  and  preceding  years.    Only  the  former  are  to 
be  returned,  provided  the  taxes  to  be  levied  and  collected  on  the 
assessment  made  as  of  the  current  fiscal  year  are  due  and 
collected  in  large  part  before  the  close  of  that  year.     In  case 
such  taxes  are  not  due  until  after  the  close  of  the  fiscal  year 
in  which  the  assessment  is  made,  then  the  return  should  be 
made  in  Division   I   of  the  assessed   valuation  for  both   the 
current  and  the  preceding  fiscal  year.     The  valuations  to  he 
reported  for  loth  years  are  those  of  the  completed  tax  lists  of 
the   given   years,   with   all    the   supplemental   corrections   and 
additions  on  tchich  the  taxes  are  actually  levied  and  collected. 
If  the  real  property  is  assessed  only  once  in  two,  four,  or  ten 
years,  the  figures  entered  in  Division  I  must  be  those  upon 
which  the  tax  levies  of  the  reported  year  are  computed,  whether 
such  valuations  are  based  upon  a  primary  assessment  or  are 
adjusted  for  the  tax  lists  of  the  current  year.     In  such  cases 
the  accompanying  NOTES  should  call  attention  to  the  date  of 
the  primary  assessment  and  state  whether  the  figures  of  Divi- 
sion I  are  based  upon  that  assessment  or  upon  the  adjusted 
valuations.    In  returning  the  date  of  assessment,  give  in  each 
instance  the  month  and  year  for  which  the  assessment  is  made 


INSTRUCTIONS  TO  CLERKS   AND   SPECIAL  AGENTS.     167 

In  every  case  the  valuations  given  in  Division  I  must  le  those 
upon  which  the  tax  levies  given  in  Division  II  are  based. 

The  schedule  makes  provision  for  reporting  the  valuation 
subject  to  taxation  for  the  purposes  of  the  city  corporation. 
Including  its  sinking  fund  requirements,  and  also  those  for  any 
division  of  the  government  of  the  city  which  may  cover  a  terri- 
tory or  include  a  valuation  greater  or  less  than  that  of  the 
city  corporation.  A  further  provision  is  made  for  reporting  the 
valuation,  subject  to  state  and  county  taxes.  If  the  valuation 
for  both  of  the  latter  is  identical  with  that  of  the  city,  that  fact 
should  be  indicated  by  writing  in  the  column  provided  therefor 
the  words  "  same  as  city."  If  the  valuations  for  both  differ  in 
any  respect  from  that  of  the  city  corporation,  but  are  identical 
for  state  and  county,  all  details  of  the  valuation  should  be 
entered  in  the  column  provided  therefor.  If  the  valuation  of 
one  of  the  two  differs  from  the  city  and  the  other  agrees,  enter 
the  valuation  of  the  one  which  differs,  and  call  attention  in 
NOTES  to  the  other  facts  relating  to  the  case.  If  both  valua- 
tions differ  in  some  respect  from  that  of  the  city,  and  each 
from  the  other,  enter  one  in  the  column  provided  after  inquiries 
1  to  16  and  enter  the  other  with  appropriate  designations  in 
some  column  after  the  lines  18  to  27.  In  all  such  cases  give 
proper  designation  to  the  columns  and  accompany  the  report 
with  full  explanatory  NOTES. 

If  the  government  of  the  city  includes,  besides  the  city  cor- 
poration, one  or  more  independent  taxing  districts  or  divisions, 
the  name  of  such  district  or  division  should  be  entered  in  the 
blank  space  in  the  column  next  after  the  one  "  for  purposes  of 
city  corporation ;  "  if  the  valuation  for  such  division  is  identical 
with  that  for  the  city  corporation,  write  the  words  "same  as 
city"  in  the  column  provided  for  valuations  of  independent 
divisions;  and  if  there  are  two  or  more  such  divisions  with 
different  valuations,  report  one  of  them  in  the  column  specially 
provided  therefor,  and  the  other  on  the  lines  of  inquiries  18 
to  27,  as  directed  above  for  the  state  or  county,  under  condi- 
tions there  stated.  In  all  such  cases  give  name  of  division  of 
government  of  the  city  for  which  the  valuation  is  thus  reported, 
and  state  in  NOTES  how  it  differs  in  territory  from  the  city 
corporation.  If  the  assessed  valuation  of  any  reported  inde- 
pendent division  exceeds  that  of  the  city  corporation,  explain 


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1C8     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

m  NOTES  whether  such  excess  is  due  to  different  bases  of 
valuation  or  to  a  difference  in  territory.  (See,  also,  instructions 
for  ♦  primary  schedules  for  minor  divisions  of  the  government 
of  the  city,"  page  22.) 

A.  Valuations  subject  to  general  property  taxes.-The  onlv 
valuations  to  be  repo^-ted  after  inquiries  1  to  5  under  the  above 
division  are  those  of  proi)erty  subject  to  general  property  taxes 
If  the  local  assessment  separates  the  value  of  improvements 
on  lands  and  lots  from  the  value  of  the  lands  themselves,  the 
amounts  should  be  reported  separately  on  lines  1  and  2  If 
no  such  separation  is  made  by  the  local  authorities,  the  only 
entry  necessary  will  be  after  inquiry  1,  changing,  however,  the 
words  "exclusive  of"  to  "including." 

Other  property.— As  "other  property,"  report  any  property 
that  IS  not  classed  by  the  laws  of  the  state  for  which  the  sched- 
ule is  prepared  either  as  "  real  "  or  "  personal."  In  the  states 
of  Alabama,  Arkansas,  California,  Colorado,  Florida,  Geor-ia 
Illinois,  Indiana,  Iowa,  Kansas,  Kentucky,  Louisiana,  Michig'in' 
Minnesota,  Mississippi,  Missouri,  Montana,  Nebraska,  New  Jer- 
sey, Ohio,  Oklahoma,  South  Carolina,  Tennessee,  Utah.  Virginia 
West  Virginia,  and  Wisconsin,  report  as  "other  property"  the 
property  of  railroads  and  other  public  utility  corporations  re- 
porting separately  the  assessment  of  each  class  of  property  and 
reiiorting  the  same  after  a  specific  descriptive  title. 

Assessed  valuation  of  independent  civil  divisions.— If  the  val- 
uation for  the  independent  division,  on  a  basis  common  both  to 
this  division  and  the  city  corporation,  exceeds  that  of  the  city 
by  more  than  10  pe^-  cent,  the  instructions  on  page  23  must  be 
carried  out  by  the  agent  in  the  field.  Attention  is  specifically 
called  to  the  school  district  valuation  for  Pueblo  Colo  and 
Butte,  Mont.  '     ^ 

B.  Valuations  subject  to  special  property  taxes.— Under  this 
division  are  to  be  included  the  valuations  of  property  subject 
to  taxation  when  the  resulting  receipts  are  by  instructions  for 
G  20  to  be  classed  as  from  special  property  taxes.  Among  the 
valuations  thus  to  be  reported  are  those  of  bank  stock  shares 
In  Massachusetts  and  New  York  and  miscellaneous  securities 
In  Maryland.  The  blank  lines  8  to  10  are  provided  for  report- 
ing the  valuations  of  property  other  than  that  mentioned  which 
Is  subject  to  "special  property  taxes."     Do  not  report  after 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.     16^ 

Inquiries  6  to  10  any  property  such  as  bank  stock  shares  if  the 
taxes  collected  upon  such  valuations  are  to  be  reported  under 
the  designation  "  general  property  taxes."  All  such  properties, 
as  a  rule,  are  to  be  reported  after  inquiry  3. 

C.  Miscellaneous  valuations.— Under  Subdivision  C  are  to  be 
reported,  on  line  13  for  Pennsylvania  and  Vermont  cities,  the 
value  of  occupations  as  assessed  for  taxation  purposes.  This 
should  in  no  case  be  the  taxes  levied,  but  the  value  of  the  oc- 
cupations assessed  for  taxation. 

On  line  "  special  franchises "  are  to  be  reported  the  assessed 
values  of  the  "special  franchises,"  so  called,. of  public  service 
corporations  in  the  state  of  New  York.  These  are  valuations 
subject  only  to  taxation  for  local  purposes.  On  blank  lines 
15  and  16  report  any  other  miscellaneous  valuations  not  prop- 
erly included  after  inquiry  4  and  accompany  all  valuations  so 
reported  with  full  descriptive  NOTES. 

II.  Tax  Levies. 

The  inquiries  on  page  3  of  schedule  G  28  are  arranged  for  re- 
porting all  essential  facts  relating  to  all  levies  for  general  prop- 
erty, special  property,  and  other  specified  taxes.  Division  II, 
like  Division  I,  is  arranged  for  securing  reports  for  the  current 
and  preceding  years.  The  blanks  for  one  or  both  years  are  to 
be  filled  subject  to  the  conditions  set  forth  above  for  Division  I. 
Give  the  month  and  year  in  which  the  reported  levies  are  made 
and  the  month  and  year  in  which  taxes  thus  levied  become  due 
and  collectible.  This  date  of  levy  must  always  he  reported  and 
must  he  a  day  and  month  within  the  12  months  included  as  the 
fiscal  year  for  schedule  G  20,  even  though  the  taxes  are  not  due 
until  tLe  following  year.  In  some  states,  as  Massachusetts, 
there  is  no  specific  "  date  of  levy ; "  in  such  cases  report  as  the 
date  of  levy  the  day  on  which  the  tax  lists  or  rolls  must  be 
finally  completed  and  delivered  to  the  collector.  The  reported 
date  on  which  taxes  become  due  should  be  the  last  month  in 
which  taxes  are  payable  without  interest  or  penalties.  In  ac- 
companying NOTES  state  the  year  for  which  the  proceeds  of 
the  levy  are  available.  Observe  that  the  "amount  of  levies" 
reported  should  in  all  cases  be  the  product  of  the  "  amount  of 
valuation  "  and  the  "  rate  per  $1,000  valuation "  op  the  varia- 
tion must  be  explained  In  NOTES. 


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170     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

A.  General  property  tax  levies.— After  inquiry  1  are  to  be  re- 
ported all  facts  called  for  by  the  schedule  relating  to  general 
property  taxes  for  the  city  corporation.    On  line  1  a,  in  column 
"  amount  of  valuation,"  report  the  total  assessed  valuation  of 
property  within   the  city  limits,  as  given  after  inquiry  5  in 
Division  I  in  column  "  for  purposes  of  city  corporation,"  pro- 
vided all  this  property  is  subject  to  a  certain  uniform  rate  for 
$1,000  of  assessed  valuation.    Report  the  rate  in  the  column 
provided  therefor  and  the  resulting  tax  levies  in  the  column 
"amount  of  levies."    General  property  tax  levies  that  do  not 
affect  all  the  property  in  a  city  should  be  reported  on  other 
lines  of  inquiry  1,  the  valuation  subject  to  each  rate  being 
given  by  itself  with  its  rate  and  the  total  amount  of  levies  in 
the  proper  columns.    All  such  levies  and  valuations  as  are  re- 
ferred to  in  the  preceding  sentence  must  be  accompanied  by 
explanatory  NOTES.     If  inquirj-  1  does  not  provide  lines  sufB- 
cient  to  report  in  detail  all  levies  affecting  only  a  portion  of 
the  property  in  the  city,  utilize  some  of  the  blank  spaces  of 
pages  1  and  2.    The  total  amounts  reported  in  column  "  amount 
of  levies,"  in  answer  to  inquiry  1,  should  be  the  aggregate  of 
all  levies  of  general  property  taxes  for  the  city  corporation. 

On  the  lines  of  inquiry  2  report  the  amount  of  valuation,  rate 
of  levy,  and  amount  levied  by  independent  divisions  of  the  gov- 
ernment of  the  city  other  than  the  city  corporation,  such  as 
school  districts  having  independent  power  of  taxation.  Write 
on  the  blank  lines  provided  therefor  the  name  of  the  division. 
If  for  any  such  division  there  are  general  as  well  as  specific 
levies,  report  on  one  line  the  general  levy  and  utilize  one  or 
more  of  the  others  for  reporting  the  specific  levies  for  such 
independent  divisions. 

On  lines  4,  5,  and  6  report  levies  for  state,  county,  and  minor 
civil  divisions.  These  must  not  le  omitted.  Do  not  include  on 
line  6  any  division  of  the  government  of  the  city  whose  pay- 
ments for  expenses  and  receipts  from  revenues  are  reported  on 
the  consolidated  schedule  G  20.  Accompany  all  reports  after 
inquiry  6  with  NOTES  giving  the  name  and  character  of  the 
civil  division  whose  figures  are  there  reported.  The  valuations 
for  inquiries  4,  5,  and  6  are  always  to  be  those  of  property 
within  the  limits  of  the  city  government  as  assessed  for  the 
state,  county,  or  other  division  of  government  whose  tax  levies 
are  reported  on  the  same  line. 


INSTRUCTIONS  TO  CLERKS   AND  SPECIAL  AGENTS.     171 

B  Special  property  tax  levies.-These  are  to  be  reported  on 
the  lines  of  inquiries  8  and  9  if  for  any  division  of  the  gov- 
ernment of  the  city,  and  after  inquiries  11,  12,  and  13  if  for 
other  civil  divisions.  On  the  blank  lines  should  be  written  the 
class  of  property  the  same  as  in  Division  I.  and  in  the  column 
"  amount  of  valuations  "  the  valuation  given  in  Division  I  for 
that  class  of  property.  In  the  column  "  rate  per  $1,000  valua- 
tion." or  in  NOTES,  state  the  rate  of  levy.  All  tax  levies 
reported  in  Division  B  should  be  accompanied  by  NOTES  giv- 
ing complete  information  of  the  character  and  exceptional 
method  of  assessment  and  collection  with  reference  thereto. 

Bank  taxes:  Inquiry  8  a.-Special  attention  should  be  given 
to  the  tax  collected  on  bank  stock  in  New  York  cities.  If  the 
amount  reported  at  this  inquiry  does  not  agree  with  the  receipt 
from  this  source  reported  in  schedule  G  20,  state  the  reasons 

therefor  in  NOTES.  _      ^ 

Mortgage  tax:  Inquiry  8  c.-Agents  reporting  cities  m  ^ew 
York  and  Minnesota  should  be  sure  to  obtain  the  valuations  on 
file  in  the  county  office,  where  they  are  kept,  and  to  see  that  the 
levy  reported  in  schedule  G  28  equals  the  receipts  in  schedule 

G  20 

C  Tax  levies  on  miscellaneous  valuations.— Among  the  tax 
levies  to  be  reported  in  Subdivision  C  are  so-called  occupation 
taxes  which  are  to  be  given  on  line  15.  For  these  taxes  enter 
the  assessed  valuation  as  given  in  Subdivision  C  of  Division  I, 
and  also  enter  the  tax  rate  and  tax  levies  in  proper  columns 
provided  therefor,  just  as  is  done  for  general  property  taxes. 

On  line  16  for  the  state  of  New  York  report  the  amount  of 
valuations  and  tax  levies  on  "  special  franchises."  Be  careful 
not  to  include  these  valuations  and  tax  levies  after  inquiries 
1  and  2  of  Division  A.  In  NOTES  state  whether  in  the  col- 
lection of  these  levies  any  deductions  are  to  be  made  for  special 
privileges  authorized  by  earlier  legislation;  and  if  so,  state 
amounts  so  to  be  deducted.  Accompany  all  levies  reported  on 
lines  17  and  18  with  full  descriptive  NOTES,  as  directed  for 
inquiries  15  and  16  of  Division  I. 

Poll  taxes.— If  a  receipt  from  this  class  of  taxes  is  shown  In 
schedule  G  20,  or  if  the  city  levies  such  a  tax,  the  number  of 
polls,  the  rate,  and  the  levy  should  be  reponea  on  line  17  or 
18,  Division  II-C. 


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172     1N8TEUCTI0N8  TO  CLERKS  AND  SPECIAL  AGENTO 
Schednles  G  20  and  G  28.-If  schedule  G  20  has  a  receipt  at 

ii-i-V^hVutor "' '  ''""^"--  ™**'  -^  -^  '^^ »: 

tax  levy  at  fl  R  «       o  ^\  f*  ""''  "^  **  valuation,  rate,  and 
wi  ie\y  at  II-B-8  or  0.  schedule  G  28 

Notes—Notes  for  schedule  G  28  should  be  given  on  the  sohed 

:^'juier2r '''-'"''  -^  -^  — -  --  --  "^ 

III.  Basis  of  Assessment. 
The  answers  to  inauiriPQ  i    nn/i   q  ^# 

Whether  the  law  dir^ts  Ts^ss^  .L'tCf  t     hlrse^'l^ 
"ordinary  sale,"   ''true  value"  "fnii  x.oi     ,.  **° 

lished  percentage  thereo^^l^V  "tr"!  ^te^  oT ..TuTvaTe^; 

:tZ'trz,i;^::'zi^tt  --''' '"-'  '-^  —"« 

^  _.  .    xt-  »->-"uiiJauymg  ««jljis.    In  answering  inauirles  2  nnri 
4  state  the  ratio  between  the  assessed  valuations  and  tL. 
value.    Thus   If  the  law  calls  for  the  assess^  X  to  be  ^' 
per  cent  of  the  true  value,  and  the  actual  assessed  valuation  1^ 
75  per  cent  of  what  It  should  have  been   th^  „„..      »"'uation  is 
1  Should  be  "20"  and  that  to  inqu' rr2^  15  "  Tn        '""""^ 
ingulrles  2  and  4  do  not  depend  u^n  the  reports  oThTw!! 
assessors  so  much  as  upon  those  of  the  other  princinri  «!  ^ 
officers  of  the  city  and  the  leading  real  estate  defers   JL'' 
you  are  to  consult.    If  possible.  sLre  th^  rlrd   rsai:s''o" 
real  property,  showing  the  ratio  between  assessed  v,  ^.f 
.nd  sale  prices.    State  in  NOTES  the  ^aTes  of Te  personfr" 
C"  e-sl  fndr "  "  "'*^'-  "'  -  answerrp:ra^; 

IV.  Miscellaneous. 

legal  Umit  of  borrowing.~On  the  lines  of  inquiry  1  nr  f» 
accompanying  NOTES,  state  the  limit  of  borrowing  ^  J  by 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.     173 

law  for  the  city  corporation  and  all  other  divisions  of  the  gov 
ernment  of  the  city  having  independent  power  of  incurring  debt. 
In  accompanying  NOTES  state  what  class  of  debt  obligations 
are  included  and  what  excluded  in  determining  the  borrowing 
capacity  of  the  city.  If  for  any  division  there  is  no  legal  limit 
to  the  power  of  borrowing,  answer  "  no  limit." 

Area  of  city.— After  inquiry  2  report  in  acres  the  land  and 
water  areas  of  the  city  on  April  15  of  the  fiscal  year.  IaH  this 
answer  be  in  a  form  which  will  permit  of  its  use  for  compiling 
tables  such  as  Table  1  of  the  special  census  report  for  cities  hav- 
ing a  population  of  over  30,000  in  1910.  In  like  manner  give 
after  inquiries  3  and  4  the  area  of  any  division  of  the  govern- 
ment of  the  city  which  differs  from  that  of  the  city. 

Date  of  close  of  fiscal  year.— Secure  the  date  of  close  of  fiscal 
year  for  all  divisions  of  the  government  having  the  independent 
power  of  levying  taxes  and  report  the  same  after  inquiry  5. 

Date  of  incorporation  of  city.— On  line  6  a  of  Division  IV 
report  the  date  of  the  first  incorporation  of  the  municipality 
as  a  city,  and  on  line  6  b  report  the  date  of  the  last  amendment 
to  the  charter  of  the  city. 

V.  Municipal  Properties  and  Public  Improvements. 

The  inquiries  of  this  division  are  designed  to  secure  an  exhibit 
of  the  present  value  of  all  the  property  and  public  improvements 
of  the  government  of  the  city  other  than  cash  in  the  city 
treasury  and  cash  and  investments  in  the  invested  funds  of  the 
government  of  the  city.  In  entering  answers  be  careful  to  avoid 
duplications.  For  example,  do  not  report  for  any  special  de- 
partment—as the  police  department— the  value  of  any  lands, 
buildings,  apparatus,  or  other  property  included  in  the  report 
of  the  municipal  building  or  other  department.  In  the  same 
way  omit  from  the  reports  of  police  departments,  fire  depart- 
ments, and  cemeteries  the  value  of  securities  held  in  trust  for 
specified  purposes,  properly  reported  on  schedule  G  25. 

In  reporting  the  value  of  any  property  ba  careful  to  enter 
the  same  in  Division  A  if  the  property  is  used  by  a  department, 
oflEice,  or  municipal  service  enterprise,  and  in  Division  B,  if  the 
property  is  used  by  a  public  service  enterprise.  Special  atten- 
tion is  called  to  inquiry  13  which  is  to  ba  used  for  reporting 
the  value  of  electric  light  systems  operated  as  municipal  service 


I 


"i 


« 


It 


!H 


174    LNSTKUCTI0N8  TO  CLERKS  AND  SPECIAL  AGENTS. 

enterprises   and  to  Inquiry  27,  for  electric  light  systems  oper- 
ated  as  pubiic  service  enterprises 

If  such  informat.on  is  not  available,  secure  the  best  obtainable 
estimates  and  report  in  xotp-o  h«.„  .  ""■•••iuaoie 

T,„^-„  leport  m  jxuiJiS  how  your  results  are  obtained 

Impress  upon  the  city  officials  the  desirability  of  having  these 
'^ZlZr'  •'"''"^""P"^— ts  With  their  values  HstS   it 
t?on  tn !<,"""'  f  *'  '="^-    '"  '"'«  connection  call  atten- 
fr.irf  V^"''  "'  *"'  ""'*  "'  «"«  '"«'  «P«cial  census  report 
for  cities  having  a  population  of  over  30,000,  containing  sta 
tlstics  of  the  value  of  municipal  properties  and  improvements 
and  the  text  relating  thereto;  and  whenever  practicabl~ 
the  cooperation  of  city  officials  in  obtaining  accurate  statemen  ! 
of  the  cost  and  also  of  the  present  value  of  all  the  properties 
and  public  works  of  the  individual  cities.    For  the  prj^em 
value  secure  a  statement  of  the  amount  of  money  that  would 
be  required  to  replace  these  properties  or  public  Improvemento 
m  as  good  a  state  as  they  now  are.     This  reported  value  should 
not  .„c;»de  any  esUrmte  of  the  worth  of  franchises  of  such 
public  service  enterprises  as  water  supply  systems,  even  though 

™,T?^    ^'  """""'^  °'  '""'"  enterprises  the  city  had  to 
pay  for  franchises. 

When  some  other  census  schedule  that  you  are  required  to 
prepare  and  return  calls  for  a  statement  of  the  cost  of  any 
public  property  the  value  of  which  has  to  be  given  in  schedule 
G  28,  explain  In  NOTES  any  difference  between  such  vilue 
and  cost.  In  such  NOTES  describe  aU  factors  which  cause  the 
difference.  In  reporting  the  value  of  any  public  service  enter 
prises  or  of  municipal  parks,  etc.,  include  all  property  belongin^^ 
to  the  city,  even  though  some  portion  of  the  same  may  be  situ'' 
ated  outside  of  the  territorial  limits  thereof. 

The  properties  or  public  Improvements  whose  value  or  cosf 
of  reproduction  is  to  be  reported  on  schedule  G  28  are  not  as 
sets  of  the  city  in  the  same  sense  as  private  properties  are 
assets  of  individuals  or  corporations.  Cities  should,  however 
know  the  original  cost  and  present  value,  or  present  cost  of 
reproduction,  of  all  these  properties  and  public  improvements, 
as  only  by  such  ipformation  can  they  determine  the  character 
of  the  management  of  municipal  affairs  and  the  economy  of  ttl 
expenditures  which  have  been  made  for  such  properties  anrt 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.     175 

public  works.  It  is  especially  with  a  view  to  disclosing  these 
facts  that  inquiries  33  to  42  of  Division  V  of  schedule  G  28  are 
inserted  in  the  schedule.  The  information  thus  secured  will 
be  printed  as  soon  as  a  sufficient  number  of  cities  have  fairly 
trustworthy  statements  of  the  cost  and  value  of  these  public 
improvements.  If  they  were  constructed  largely  or  wholly  by 
the  issue  of  long  term  bonds,  it  is  desirable  to  jcccompany  the 
statement  of  present  value  of  the  improvements  with  statements 
of  the  outstanding  loans  for  their  construction,  less  sinking 
fund  assets  held  especially  for  amortization  of  said  loans. 


4 


T-UK&W 


INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS.     177 


^^^  II  i 


I] 


INSTRUCTIONS  FOR  WORK  SHEETS. 


Names  and  purposes  of  work  sheets.— Five  forms  of  work 
sheets,  designated  by  the  letters  A,  B,  C,  D,  and  E,  and  one 
form  for  NOTES,  designated  by  the  letter  F,  are  provided  to 
facilitate  the  compilation  of  schedules  G  20,  G  21,  G  23   G  24 
<J  25,  and  G  26.  '  ' 

Preparation  and  correction.— Work  sheets  and  NOTES  may 
be  prepared  in  lead  pencil  and  are  to  be  mailed  to  the  office  with 
the  schedules,  together  with  such  printed  or  typewritten  reports 
as  were  used  in  their  compilation.  The  agent  is  not  expected  to 
retain  a  copy  of  his  work  sheets,  inasmuch  as  when  necessary 
the  original  sheets  will  be  returned  to  him  after  being  used  for 
editorial  purposes,  and  may  be  taken  into  the  field  in  the  follow- 
ing year.  While  special  care  should  be  taken  as  to  neatness  and 
appearance,  agents  must  not  copy  such  sheets  as  are  clearly  leg- 
ible. It  is  evident  that  as  the  work  of  compilation  progresses  a 
thoughtful  agent  will  acquire  new  views  of  classification  and 
detect  errors.  The  work  sheets  of  the  best  agents  may  therefore 
reveal  many  changes.  If,  however,  complete  erasures  are  made, 
the  necessity  of  copying  a  work  sheet  ought  seldom  to  arise. 

General  instructions  for  nse.— Assemble  on  these  sheets,  after 
numbers  and  designations  which  correspond  to  the  numbers 
and  designations  of  the  inquiries  of  schedule  G  20,  all  re- 
ceipts and  payments  shown  in  the  reports  of  the  city,'  and  ar- 
range those  inquiries  on  the  work  sheets  in  the  order  in  which 
they  are  to  appear  on  schedule  G  20.  Place  directly  on  work 
sheets  A,  B,  and  C  all  amounts  in  the  report  that  can  be  clas- 
sified under  the  inquiries  of  the  schedule,  and  place  on  work 
sheet  D  those  that  require  segregation  before  such  classifica- 
tion. Analyze  amounts  placed  on  work  sheet  D  into  items  that 
conform  to  the  classification  of  schedule  G  20  and  transfer  such 
(176) 


items  to  work  sheets  A,  B,  and  C,  as  directed  for  amounts  en- 
tered directly  upon  those  work  sheets  from  the  city  report. 
After  all  receipts  and  payments  have  been  assembled  as  above 
directed  on  work  sheets  A,  B,  and  C,  consolidate  the  items  and 
transfer  the  totals  to  the  several  inquiries  of  the  schedule.  The 
individual  work  sheets  must  be  used  only  for  those  purposes 
for  which  they  are  designated.  In  using  them  observe  the 
following  instructions : 

Work  sheet  A. — In  using  work  sheet  A  the  agent  may  rule, 
in  the  space  headed  "  description  of  items  in  report,"  such  addi- 
tional columns  as  he  may  need  in  compiling  data  for  the  tax 
and  debt  inquiries,  or  for  other  inquiries.  This  sheet  may  be 
used  in  the  preparation  of  schedules  other  than  G  20;  in  such 
case  use  it  for  all  inquiries,  strike  out  the  number  "20"  in 
the  box  heading  and  replace  it  with  the  number  of  the  schedule, 
and  also  place  upon  the  work  sheet  such  other  designation  as 
may  be  necessary  to  identify  it  with  the  supplemental  schedule 
for  which  prepared.  Use  no  work  sheets  in  preparing  simple 
schedules. 

Work  sheet  B. — The  columns  of  this  sheet  under  the  heading 
"  distribution  of  receipts "  are  the  same  as  those  of  schedule 
G  20  for  departmental  receipts. 

Work  sheet  C. — The  columns  of  work  sheet  C  under  "ex- 
penses" and  "outlays"  are  the  same  as  those  of  schedule 
G  20  for  departmental  payments.  In  reporting  payments  for 
outlays  analyze  the  total  as  called  for  by  Exhibit  A,  and  enter 
the  items  on  separate  lines.  Accompany  such  entries  for  out- 
lays with  NOTES  analyzing  the  payments  as  called  for  by 
Exhibit  B.  If  any  payments  for  expenses  include  the  cost  of 
replaced  pavements  or  equipment,  or  other  more  or  less  per- 
manent structures,  enter  in  NOTES  the  analysis  of  any  such 
payments  as  are  to  be  recorded  in  Exhibit  B. 

Work  sheet  D. — This  sheet  is  designed  to  present  the  analysis 
of  miscellaneous  and  other  items  that  appear  in  city  reports 
which  are  to  be  distributed  to  two  or  more  inquiries  of  the 
schedule.  After  making  such  analysis  on  work  sheet  D,  trans- 
fer the  various  items  thus  segregated  to  the  proper  inquiries 
on  work  sheets  A,  B,  and  C,  as  already  directed,  placing  in 
column  "name  and  page  of  report,"  the  page  of  the  report 
from  which  the  undistributed  amount  was  transferred  to  work 
sheet  D,  and  also  the  letter  "  D  "  to  indicate  that  the  item  came 

42099°— 18 12 


178     l.NSTIJUCTIOXS  TO  CLERKS  AND  SPECIAL  AGENTS. 


to  work  sheet  A.  B,  or  C  through  work  sheet  D.     (See,  also, 
instructions  for  Exhibit  C.) 

Work  sheet  E.— This  sheet  is  designed  to  present  a  complete 
analysis  from  the  side  of  receipts  of  all  service  transfers  re- 
ported on  consolidated  schedule  G  20.  If  the  service  transfer 
receipt  reported  on  any  line  of  that  schedule  corresponds  with 
a  service  transfer  payment  on  the  same  schedule,  the  entries 
for  the  two  should  be  on  the  same  line  of  work  sheet  E,  in  the 
two  columns  provided  therefor,  with  notations  of  the  numbers 
of  schedule  inquiries  for  receipts  and  payments.  If  a  service 
transfer  receipt  entry  on  the  schedule  includes  transfers  from 
two  or  more  payment  inquiries,  the  fact  should  be  expressed  by 
bracketing  all  of  these  payments  after  the  given  receipt,  and 
placing  opposite  each  bracketed  portion  the  number  of  the  pay- 
ment inquiry  after  which  the  portion  is  reported.  If  because  of 
difference  in  fiscal  years,  or  other  cause,  the  service  transfer  re- 
ceipts and  payments  for  any  inquiry  are  unequal,  state  in  a 
NOTE  the  reason  for  such  difference. 

The  following  instructions  apply  to  the  various  columns  com- 
mon to  all  work  sheets: 

Inquiry  after  which  reported.— Enter  the  numbers  of  the 
schedule  inquiries  in  the  column  "No."  The  names  of  the  in- 
quiries may  be  entered  in  the  second  column  if  the  agent's 
convenience  requires  it;  otherwise  they  may  be  omitted. 

Name  and  page  of  report.— If  data  recorded  on  work  sheets 
are  taken  from  a  city  report,  enter  in  the  column  "name  and 
page  of  report "  the  name  and  page  number  of  such  report,  ex- 
pressing the  name  by  the  use  of  letters,  as  follows:  The  letter 
"A"  should  be  used  for  the  auditor's  report;  "C,"  for  that  of 
the  comptroller;  and  ''T,"  for  that  of  the  treasurer.  If  data 
are  taken  from  the  ledger,  express  the  fact  by  the  letter  "  L." 
When  an  item  is  taken  from  any  report  or  book  of  account 
other  than  those  here  mentioned,  express  the  name  In  the 
column  mentioned  by  some  abbreviation,  and  write  its  complete 
title  on  the  work  sheet  immediately  above  the  column.  When 
items  are  taken  from  ledgers,  only  the  total  of  such  items  should 
be  reported  on  the  work  sheet,  the  details  which  go  to  make  up 
such  total  being  presented  on  separate  note  sheets  of  this 
series. 


INSTRUCTIONS  TO  CLERKS   AND  SPECIAL  AGENTS. 


179 


Jo  "  reverse  " 


Description  of  item  in  report.— It  sometimes  happens  that 
a  full  description  of  an  item  in  a  city  report  will  require  more 
space  than  is  provided.  In  such  cases  use  such  abbreviations  as 
will  best  serve  to  identify  the  item. 

Reverse. — The  three  columns  under  the  heading 
are  designed  to  present  an  index  to  (1)  the  notes  of  the  com- 
piler, (2)  the  comments  of  the  editor,  and  (3)  the  compiler's 
reply  to  the  editor's  comments,  and  are  to  be  used  as  directed 
in  the  instructions  for  "  compiler's  notes." 

Compiler's  notes.— Prepare  all  NOTES  called  for  in  the  in- 
structions for  the  preparation  of  the  schedules.  :Make  them 
concise.  Where  in  addition  to  the  description  only  a  few  words 
of  explanation  are  required,  enter  NOTES  in  the  column  "  de- 
scription of  item  in  report,"  if  sufficient  space  remains  after 
quoting  the  description.  In  other  cases  write  NOTES  on  the 
lack  of  the  sheet  in  the  column  provided  therefor.  Designate 
NOTES  on  the  back  of  the  sheet  by  the  numbers  of  the  inquiries 
to  which  they  relate.  For  each  note  on  the  back  of  the  sheet, 
enter  the  letter  "  N  "  in  the  column  "  compiler's  note  "  under  the 
heading  "  reverse,"  followed  by  the  number  of  the  note  if  more 
than  one  is  written  for  the  same  inquiry.  If  there  is  but  one 
note  on  any  inquiry,  the  letter  "  N  "  will  he  a  sufficient  index. 
If  the  column  "compiler's  note"  has  been  filled  and  additional 
notes  are  required,  use  sheet  F  of  this  series  headed  "  notes," 
and  number  it  next  after  the  work  sheet  that  it  supplements. 

Spacing  of  inquiries.— Designate  the  inquiries  of  the  sched- 
ule in  the  column  provided  therefor,  and  arrange  them  in  the 
same  order  as  given  on  the  schedule.  In  so  doing,  leave  ample 
space  for  all  items  which  go  to  make  up  the  total  of  any 
inquiry  to  be  reported  on  the  schedule.  The  difficulty  involved 
in  securing  a  proper  spacing  of  the  inquiries  is  recognized.  In 
but  few  instances  will  it  be  necessary  to  use  an  entire  work 
sheet  for  any  single  inquiry.  After  the  completion  of  the 
schedules  and  prior  to  their  transmission  to  the  office,  number 
consecutively  all  work  sheets  including  those  exclusively  for 

NOTES. 

Marking  city  reports.— Enter  after  each  item  of  the  printed  or 
typewritten  reports  used  in  the  preparation  of  any  schedule  the 
number  of  the  inquiry  of  the  schedule  to  which  such  item  is 
transferred.    Transmit  to  the  office  with  the  schedules  and  work 


ti 


180     INSTRUCTIONS  TO  CLERKS  AND  SPECIAL  AGENTS. 

Sheets  copies  of  all  printed  and  other  reports  thus  marked  and 
used  in  the  preparation  of  schedules.  In  marking  reporte 
observe  the  following  instructions : 

(a)  Where  the  total  of  any  number  of  consecutive  items  is 
transferred  to  a  single  inquiry,  indicate  only  the  inquiry  to 
which  such  total  was  transferred;  the  items  which  make  up 
such  total  should  not  be  individually  transferred  to  the  work 
sneets. 

(6)  Where  a  number  of  consecutive  items  not  totaled  in  the 
city  report  are  transferred  to  a  common  inquiiy,  include  them 
in  brackets,  write  their  total  in  pencil  on  the  margin  of  the 
report,  and  make  but  a  single  reference  to  the  inquiry  to  which 
such  total  was  transferred. 

(c)  Where  a  miscellaneous  or  other  item  is  not  transferred 
directly  to  any  inquiry,  but  is  transferred  to  work  sheet  D  for 
•  undistributed  items"  for  analysis,  write  the  letter  «D"  after 
such  item  to  indicate  that  it  has  been  so  transferred  When 
more  than  one  work  sheet  is  required  for  such  items,  number 

^^  f  r'' T'""!''''"'!  "°^  '°^''"'^  ^°  *^^  ^«P«^^'  by  writing 
u  1,       D  2,    etc.,  after  each  item,  the  number  of  the  work 

sheet  "  D  "  to  which  the  item  was  transferred. 

id)  If  an  item  is  improperly  described  in  a  city  report  enter 
the  improper  description  in  the  column  "description  of  item  In 
report,"  and  state  the  proper  description  of  the  item  in  the 
same  column  and  on  the  same  line  in  parenthesis,  or  on  the  line 
below  and  bracket  the  two  lines. 


INDEX. 


Accounts ! 

Definition  of,  150. 
Accounting  receipts  and  payments : 

Definition  of,  12. 

Report  on,   137. 
Agency    transactions,    43,    44,    45, 

132,   1G4. 
Architects,  70. 
Assessed   valuations : 

Date  to  be  reported,  166. 

Of    independent    civil    divisions, 
168. 

Schedules  to  be  used,  22. 
Audit   vouchers: 

Treatment   of,    16. 
Auditor  or  comptroller: 

Independent  audit,  66. 

Where  reported,  65. 

Baths  and  bathing  beaches: 

Indoor,  91,  114. 

Outdoor,    114. 
Blacksmith  shops.  121. 
Boards  and  commissions : 

Examining  and  licensing,  82. 

Executive,  64. 

Public  safety,  70,   76. 

Public  service,  70. 
Bookkeeping : 

Class  of,  15  to  18. 
Bonds : 

Commission  on,  66. 

Of  city  officials,  68. 

Revolving  fund,   145. 
Borough   presidents : 

Of   New    York   City,   64. 

Boulevards : 
Under  park  control,  116. 
Under  department  of  highways, 
95. 

Bridge  construction: 

In  conjunction  with  another  di- 
vision, 98. 


Business  licenses,  9. 
Business  taxes: 

Definition  of,  8. 
Cash  on  hand : 

To  be  used,  15. 
Charges : 

Credited  to  outlay  accounts,  138L 

Definition  of,  9. 

What  included  in,  32. 
City  clerk : 

Duties  of,  64,  65,  69. 
City  corporation: 

Definition  of,  14. 

Schedule  for,  20. 
Classification : 

Change  in,  27. 
Clocks : 

Of  city,  75. 
Collection  of  taxes: 

For  parks,  116. 
Commercial  expenses; 

Definition  of,  11. 
Commercial  revenues: 

Definition  of,  7. 
Commissioners : 

Of  public  buildings,  121. 

Of  supplies,  121. 
Comptroller : 

Where  reported,  65. 
Conscience  money: 

Where  reported,   123. 
Contributions ; 

Definition  of,  10. 

Where  reported.  61  to  63. 
Council  and  legislative  offices : 

Clerk  of,  64. 

Investigations  ordered  by,  64. 

Printing  proceedings,  64. 

Where  reported,  64. 
County : 

As  agent,  25,  26. 

Cities     with     population     oyer 
300,000,  25,  26,  74. 

(181) 


182 


INDEX. 


INDEX. 


183 


m\ 


Courts : 

Buildlngg,   74. 

Fees,  73. 
Data: 

Source  from  which  obtained,  15. 
Damage  settlements: 

Damages  to  city  prope<'ty,  136. 

Land   for  streets,  etc.,  122. 

Personal   injury,   122. 
Deeds  and  mortgages: 

Register  of,  79. 
Debt: 

Agreement  with   previous  year, 
149. 

Noninterest  bearing,  144. 

Obligations  Issued.   130,  131. 

Obligations  redeemed,   1.30,  131. 

Obligations  to  trust  funds,  144, 
157. 

Of  other  civil  divisions  assumed 
by  city,  144. 

raid   through   trust   funds,   150. 

Revolving  fund  bonds,  145. 

Schedules  agreeing,  28,  130,  145. 

Schedules  to  be  used,  21. 

To  other  civil  divisions,   145. 
Department  of  repairs: 

City  men,   121. 

City  shop,  121. 
Department  of  supplies: 

Receipts  and  payments,  101, 102. 

Treatment  of,  17. 

Where  reported,  121. 
Dispensaries,   ]  07. 
Divisions  of  government: 

Property     values    greater     than 
city,  23,   167. 
Elections,  72. 
Electrician : 

Of  city,  75. 
Electricity : 

Department  of,  80. 
Employment  agencies,  82. 
Engineer's  office: 

Services  of,  94. 

Supervision,  70. 
Enterprises: 

Public  service — 
Definition  of.  124. 
Interest  and  depreciation,  126. 


Enterprises — Continued. 

Public  service — Continued. 
Taxes  on  plant,  127. 
What  included  in,  125. 

Municipal  service — 
Definition  of,  124. 
How  reported,  140,  141. 
Entertainments : 

Guests  of  city,  72. 
Esclieats : 

Definition  of,  8. 

Whore  reported,  55. 
Executive : 

Boards  and  commissions,   64. 

Investigations  ordered  by,  65. 

Miscellaneous  offices.  09. 
Expenses  and  interest: 

Kxcess  of,  13,  130. 
Fees  and  charges: 

Court,  73. 

Definition  of,  9. 

For  collecting  revenue.  65,  67. 

For  inspection,  80. 
Finance  offices  and  accaunts: 

ot.or;  wlijit  included,  68. 
Fines  and  forfeits: 

Definition  of,  8. 

Where  reported,  54,  55. 
Fire  department: 

Fire    aud    police    telegraph    and 
telephone  systems,  80,  81. 

Hydrants,  78. 
Fiscal  year: 

To  be  reported,   18. 
Flood  commission,  82. 
Forestry  seivice,  118,  127. 
Free  labor  bureau,  82. 
Funds : 

Definition    of,    150    to    156. 

Expenses  of  management  or  ad- 
ministration, 08,  127,  160. 

Interest  on  securities  other  than 
city  corporation,  100. 

Outlays  and  expenses  on  account 
of  real  property,  100. 

Real  property  disposed  of,  159. 

Real  property  purchased,  159. 

Securities  of  divisions  other  than 
city  corporation,  157,  159. 

Special  trust,  155. 


'P 

M 


Funds — Continued. 

Time  deposits,  157. 

Transfers  between.    158. 

Value  of  real  property,  157. 
Gain  and  loss  accounts: 

Judgments  for   personal  injury, 
1''2 

Land  taken  under  condemnation, 

122. 
Game  warden,  82. 
General  expenses: 

Definition  of,  11. 
General  property  taxes: 

Definition  of,  7. 
General  revenue: 

Definition  of,  7. 
Gifts  and  donations: 

Definition  of,  10. 

Where  reported,  61  to  63. 
Government  buildings,  74,  75. 
Governmental  costs: 

Classification  of,  12. 

Definition  of,  10. 

Net,  how  reported,  30. 

Summary  of,  13. 
Government  of  the  city: 

Definition  of,  14. 

Report  for,  18. 
Grants  and  subventions: 

Definition  of,  10. 
Humane  societies,  82. 
Hydrants,  78 
Incidental  operating  accounts: 

How  reported,  120  to  122. 
Incomplete  transfers: 

How  reported,  24. 
Independent  divisions : 

Coextensive   with    city    govern- 
ment, 142. 
Inspection : 

Barber  shops,  85. 

Boilers,  80. 

Buildings,  80. 

Dairies  and   food   products,   80, 

87. 
Electrical,  80. 
Elevators,  80. 
Extermination  of  pests,  80,  85, 

93. 


Inspection — Continued. 
Miscellaneous,   80. 
Of  city  coal,  121. 
Plumbing,   80. 
Weights  and  measures,  80. 
Institutional  service: 
How  reported,  24. 
Receipts  by,  lOG. 
Services  of  inmates,  95. 
Interest  r 

Accrued  interest,  excess  of,  60, 

135. 
Accrued  interest  on  original  is- 
sues, 128,  135,  161. 
Accrued  interest  on  original  Is- 
sues purchased  by  funds,  135. 
Accrued    interest    paid   and    not 

received,  123. 
Accrued  interest,  where  reported 

on  fuuds,   IGO. 
As    expenses    of    public    service 
and    municipal    service   enter- 
prises, 120,  140. 
Charged  as  outlays,  138. 
Definition  of,  11. 
On  current  deposits,  59. 
Received  by  funds  on  securities 
other    than    city    corporation, 
100. 
Taxes   and  special    assessments, 

42. 
Transfers,  GO,  128,  129. 
Investigations : 

By  common  council,  64. 
Executive,   G5. 
Investment  funds: 
Debts  for,  148. 
Definition  of,   152. 
Expense  of  management,  127. 
Not  a  fund,  21,  133,  1G2. 
Property  purchased  at  tax  sale, 

102. 
Schedules  to  be  used,  21. 
Investments : 

Purchased  from  city,  131,  158. 
Disposed  of  to  city,  131,  158. 
Isolation  hospital,  84. 
Levees: 

When  to  protect  property,  82. 


illt-^ 


J 


184 


INDEX. 


™ 


Libraries : 

School,  111. 
Licenses : 

Barbers,   85. 

Boards,  82. 

Commissioners,  67. 

Definition  of,  8. 

Inspectors,  66. 

Wliere  reported,  53,  54. 
Life-savingr  corps,  82. 
Lumber  yards,  121. 
Hajor  privileges: 

Definition  of,  9. 

Markets : 

Curb,  57,  127. 
Mayor : 

Court  expenses  connected  with, 
64. 

When  police  magistrate,  64. 

Where  reported,  64. 

Militia  and  armories,   79. 

Minor  divisions  of  city  government: 

How  reported,  22,  23. 
Minor  privileges: 

Definition  of,  9. 
Minor  transfers: 

Of  supplies,  17. 

Where  reported,  35,  137, 
Miscellaneous  information : 

Schedule  to  be  used,  22. 
Miscellaneous  items: 

Column,  what  included,  30. 

How  reported,  29. 
Moth  extermination: 

In  parks,  117. 
Municipal  expenses: 

Definition  of,   10,  11. 
Municipal  interest  charges! 

Definition  of,  11. 
Municipal  outlays: 

Definition  of,  11. 
Municipal  pawnshops,  82. 
Municipal  revenue: 

Definition  of,  6. 
Municipal  service  enterprises: 

Definition  of,  31,  124. 

How  reported,  31,  140,  141. 
Nongovernmental  cost  payments: 

Classification  of,  12. 


Nonrevenue  receipts: 

Classification  of,  12. 
Notes : 

Importance  of,  27. 
Occupation  taxes: 

Definition     of,     8.        (See     poll 
taxes.) 
Other  civil  divisions: 

Cash  held  in  fund,  156, 

Keported   as  private  trust,   164. 
Outlays : 

Interest  charges,  138. 

Land  taken  under  condemnation, 
122. 

Offsets   to,   103,   104. 

Special  assessments  for,  139. 

What  included  in,  36  to  39. 
Payments  in  error: 

Esccss  of,  when  revenue,  123. 

Report  on,  135. 
Penalties: 

On    taxes    and     special     assess- 
ments, 42. 
Permits : 

Departmental,    where    reported, 
54. 

Playgrounds : 
In  parks,  117. 

Police: 

Badge    and    uniform    accounts, 

78. 
Detailed  as  court  officers,  74. 
Park,   78,   116. 
rayments,  23,  24. 
Police    and    fire    telegraph    and 

telephone  systems,  80,  81. 
Receipts,  23. 

Poll  tax: 

Definition   of,   8. 
Report  on,  49. 

Poor: 

Free  excursions,  114, 
Potter's  field,  107. 

Pounds : 

Receipts  from,  81. 

Printing : 

Proceedings  of  council,  64. 
Expert  printer,  121. 


INDEX. 


185 


/ 


/ 


Private  trust  accounts: 

As    agent    for    other    civil    divi- 
sions, 164. 

Definition  of,   155. 

Outstanding   warrants,    164. 

Report  on,  163  to  166. 
Private  trust  funds  and  accounts: 

As    agent    for    other    civil    divi- 
sions, 164. 

Definition  of,  153,  155. 

No  cash  transfers,  27. 

Outstanding  warrants.  147,  164. 

Report  on,  163  to  106. 

Schedule  to  be  used,  21. 
Privileges : 

Definition  of,  8. 

Grants,  57. 

Minor,  56,  57,  58. 

Public  service,  56,  57,  58,  99. 

Received  as  rents,  32. 

Property : 

Purcl.ased  at  tax  sale,  41,  162. 

Property  taxes: 

Definition   of,  7. 
Prosecuting  officers: 

Where  reported,  69. 
Public  buildings: 

Commissioner   of,    121. 
Public  trust  funds: 

Definition  of,  153  to  155. 
Municipal,  uses  of,  153,  154. 
Nonmunicipal,  21. 

Consolidation  of,  26,  155,  162. 
No  transfers,  27,  162. 
Schedules  to  be  used,  155. 
Uses  of,  155. 
Purchasing  agent,  121. 
Kailroad  tracks: 

New  structures,   101. 
Keal  property: 

Not  for  municipal  uses,  33,  133. 
Of  funds  when  disposed  of,  159. 
Purchased  at  tax  sale,  41,  162. 
Rents  of,  33,  74. 
Sales  of,  136. 
Eeceipts  in  error: 
Excess  of,  123. 
Report  on,  134. 
Befuse  disposal: 

Sale  of  contract,  91. 


Bents : 

Market  privileges,  57,  127. 

Of  government  buildings,  32,  33, 

74. 
Of  investment  properties,  58. 
Of  other  properties,  58,  75. 
Of  real  property,  33,  74. 
Bepairs : 

City  men,  121. 
City  shops,  121. 
Where  reported,  37. 
Beplacements  or  betterments: 

Where  reported,  37. 
Beport  of  city: 

Check  with  primary  G  20,  20. 
Bevenue  receipts: 

Classification  of,  12. 
Excess  of,  13. 
Net.  how  reported,  30,  31. 
Summary  of,  13. 
Bevenues : 

Collection  of,  67. 
Salaries  and  wages: 
How  reported,  35,  36. 
When  not  to  be  segregated,  36. 
Sales,  minor: 

Credited  to  outlay  account,  83. 
What  included,  33. 
Schedules : 

Kind  of,  19  to  22. 
Consolidated  G  20,  26,  27. 
Schools: 

Libraries,  111. 
Parental,  110. 
Supplies,  111. 

tinder  county  government,  24. 
Securities : 

Canceled  in  sinkhig  fund,  159. 
Of  funds.  Issued  by  other  than 
city  corporation,  157. 
Service  transfers: 
Definition  of,  12. 
In  Exhibit  A,  138. 
Of     municipal      service     enter- 
prises, 121,  122,  140,  141. 
Report  on,  33,  34,  35,  95.  129. 
Sewers : 

Sewage  farms,  88. 
Sheriff : 

Where  reported,  74. 


186 


INDEX. 


;  i 


■ '  (I 

■    '1 


Sinking  fund: 

Cash    retained    by    comptroller, 
151. 

Commission,  68. 

Consolidation  of,  20,  26. 

Expenses    of    management,    68, 
160. 

Private  trust  accounts  of,  151, 
101. 

Report  on,  151,  156  to  162. 

Schedules  to  be  used,  20. 

Securities  canceled  in  fund,  159. 
Slaughterhouses : 

Owned  by  city,  127. 
Solicitor's  office: 

Where  reported,  08. 
Special  asssessments : 

Against  city  divisions,  52. 

Certificates     against     individual 
owners,  51. 

Collected  as  special  charges,  52. 

Collected  as  taxes,  50. 

Collectors'  fees,  42  to  44. 

Definition  of,  8. 

For  outlay?;   139. 

Where  reported,  40,  50  to  52. 

Special  property  taxes: 

Definition   of,  7. 
Special  school  schedule: 

To  be  used,  22. 
Sprinkling : 

Antecedent  to  svireeping,  89,  101. 
Stables : 

Of  city,  121. 

Statistical  offices: 

Where  reported,  69. 
Storage  yards,  121. 
Street  signs,  101. 
Subventions  and  grants: 

Definition    of,    10. 

How  classified,  44  to  46. 

Where  reported,  61,  62. 
Subways : 

Owned  by  city,  127. 

Supplies : 

Commissioners  of,  121. 
Department  of,  17,  121. 
Excess  of,  18,  133. 
To  schools.  111,  134. 


Tczes : 

Abated  and  canceled,  42, 
Assessment  of,  67. 
Collection  for  parks,  116. 
Collectors'  fees,  42  to  44. 
Definition  of,  7,  8. 
For  state  and  county,  46,  47, 
General  property,  48. 

For  city,  48. 

For  county,  48. 

For  other  civil  divisions,  4a. 
Insurance  in  New  York  City,  49. 
Laws  of  state,  40,  41. 
On  capital  stock,  47. 
Penalties  and  interest,  42. 
Poll,  49. 

Special    property   and   business, 

49. 
Title  purchased  at  sale,  41,  162. 
Where  reported,  40. 
Tax  levies: 

Date  to  be  reported,  169. 
Teaming : 

Where  included,  35,  36. 
Telephone : 

Municipal  exchanges,  75. 
Transportation : 

Department  of,  121. 

Of  poor,  108,  109. 
Treasurer : 

Exchange    and     commission    on 
bonds,  GG,   G7. 

Interest  on  deposits  as  salary, 
66. 

Report  on,  66. 
Trees : 

Care  of,  82,  115,  117,  118. 

Care  of,  as  enterprise,  127. 
Trust  expenses: 

Definition  of,  11. 
Trust  funds  and  accounts: 

Special,   155,  156. 
Trust  revenues: 

Definition  of,  7, 
Trusts : 

Definition  of,  152. 
Valuations : 

Independent   divisions,    168, 

Miscelianeou**.  169. 


INDEX. 


187 


Valuations — Continued. 
Special  franchises,  169. 
Special   property   taxes,   168. 
To  be  reported,  ICG,  167. 
When  greater  than  city,  23, 167, 
168. 
Veterinary : 

Employed  by  more  than  one  de- 
partment, 121. 


Warrants  and  orders: 

Canceled,  134. 

For  private  trusts,  147. 

Outstanding,  14G,  147,  164. 

To  be  reported,  15  to  18. 
Water : 

Analysis  of,  87. 
Weigher  and  inspection  of  city  ooai 
121. 


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